Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 1   Main components of new R&D incentive

Income Tax Assessment Act 1997

8   Subsection 995-1(1)

Insert:

R&D partnership has the meaning given by subsection 355-505(1).

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).