Senate
Tax Laws Amendment (Research and Development) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Index
Schedule 1: Targeting R & D tax incentive to small and medium businesses
| Bill reference | Paragraph number |
| Item 1, subsection 355-103(1) | 1.11 |
| Item 1, subsection 355-103(2) | 1.14 |
| Item 1, paragraphs 355-103(2)(c) and (d) | 1.15 |
| Item 1, subsection 355-103(3) | 1.18 |
| Item 1, subsection 355-103(4) | 1.17 |
| Item 2, subparagraph 28D(2)(b)(iii) of the Industry Research and Development Act 1986 | 1.22, 1.23 |
| Item 3 | 1.24 |