INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 355 - Research and Development  

Subdivision 355-F - Integrity rules  

SECTION 355-415   355-415   Expenditure reduced to reflect group mark-ups  


For the purposes of step 1 of the method statement in subsection 355-415(2) of the Income Tax Assessment Act 1997 , also disregard amounts that have already been taken into account under former subsection 73B(14AA) of the Income Tax Assessment Act 1936 for the R & D entity, the grouped entity and the R & D activities for an earlier income year.



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