Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 43 - Deductions for capital works  

Subdivision 43-B - Establishing the deduction base  

Operative provisions

SECTION 43-100  

43-100   Certificates by Industry Innovation and Science Australia  

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A certificate by *Industry Innovation and Science Australia stating that activities carried on by or for an entity were or were not *core R & D activities or *supporting R & D activities is conclusive for the purposes of this Division.

Note:

Core R & D activities and supporting R & D activities are kinds of R & D activities.

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History

S 43-100 amended by No 101 of 2021, s 3 and Sch 1 item 3(a), by substituting " *Industry Innovation and Science Australia " for " *Innovation and Science Australia " , effective 11 September 2021.

S 43-100 amended by No 63 of 2016, s 3 and Sch 1 item 40(a), by substituting " *Innovation and Science Australia " for " *Innovation Australia " , effective 20 October 2016.

S 43-100 amended by No 93 of 2011, s 3 and Sch 3 items 32 and 33, by substituting " *core R & D activities or *supporting R & D activities " for " *research and development activities " and inserting the note at the end, effective 8 September 2011. For application, savings and transitional provisions see note under Div 355 heading.

S 43-100 amended by No 164 of 2007 , s 3 and Sch 12 items 72 and 73, by substituting " *Innovation Australia " for " the Industry Research and Development Board established under the Industry Research and Development Act 1986 " , effective 27 September 2007.

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