Income Tax Assessment Act 1997
This Subdivision applies to an *R & D entity for an income year (the present year ) if: (a) the R & D entity has an amount (a catch up amount ) under section 355-465 , 355-466 , 355-467 or 355-468 for an asset for the present year; and (b) the R & D entity has received, or is entitled to receive, a *tax offset under section 355-100 for one or more income years (each an offset year ) in relation to the asset.
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