Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
Part 1 INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986
1 Objects
The objects of this Part are:
(a) to empower the Industry Research and Development Board to formulate guidelines, and give certificates, for the purpose of enabling certain companies engaging in overseas research and development activities to obtain taxation concessions; and
(b) to reduce the expenditure threshold for those concessions in respect of companies registering jointly.
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