Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 11 Research and development
Part 2 Amendment of the Industry Research and Development Act 1986
59 At the end of subsection 39HG(2)
Add:
; and (g) specify each company on behalf of which the activities will be undertaken.
Note: A company on behalf of which the activities will be undertaken may be the applicant or a foreign company with which the applicant is grouped under section 73L of the Income Tax Assessment Act 1936.
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