Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
Part 2 INCOME TAX ASSESSMENT ACT 1936
9 Object
The object of this Part is to broaden the research and development taxation concession by reducing the expenditure threshold and extending the concession to activities conducted outside Australia and the external Territories.
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