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


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