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 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).