Income Tax Assessment Act 1997



Division 355 - Research and Development  

Subdivision 355-H - Feedstock adjustments  

SECTION 355-475   355-475   Application to connected entities and affiliates  

This Subdivision applies to a *supply or use of the marketable product by:

(a) an entity *connected with the *R & D entity; or

(b) an *affiliate of the R & D entity or an entity of which the R & D entity is an affiliate;

as if it were by the R & D entity.


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