Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 5 Enhancing the integrity of the R&D Tax Incentive
Part 1 Schemes to reduce income tax
Income Tax Assessment Act 1936
7 At the end of subsection 177C(3)
Add:
; or (i) the refundable R&D tax offset, or non-refundable R&D tax offset, would not have been allowable.
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