INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

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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