Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 11   Research and development

Part 1   Amendment of the Income Tax Assessment Act 1936

36   Paragraph 73R(5)(c)

Repeal the paragraph, substitute:

(c) the person or persons that disposed of control of the company provide written details of the following needed to enable the making of calculations required by sections 73QA, 73QB, 73RA, 73RB, 73RC, 73RD, 73RE, 73T and 73V:

(i) expenditure incurred by the company during the period (its history period ) it was a group member of its former group;

(ii) receipts of grants and recoupments relating to that expenditure;

(iii) entitlements to receive grants and recoupments relating to that expenditure.