Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)
Schedule 3 Other amendments relating to new R&D incentive
Part 4 Capital works
Income Tax Assessment Act 1997
34 Subsection 43-140(1)
Omit “carrying on *research and development activities” (wherever occurring), substitute “conducting *R&D 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).
