New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 11 Consolidation: consequential provisions for research and development
Income Tax Assessment Act 1997
11 After paragraph 701-40(2)(c)
Insert:
(d) any registration under section 39J of theIndustry Research and Development Act 1986 for particular research and development activities;
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).
