Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)
Notional deductions and expenditure conditions (Subdivisions 355-D, 355-E and 355-I to 355-K) – Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)

Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) 355-210: s 355-210 Conduct claimed activities for the R&D entity in Australia, and not to a significant extent for others

Expenditure counts only for R&D activities conducted for the R&D entity solely within Australia, or that satisfy one of the specified cases: activities conducted for a foreign body corporate by its Australian permanent establishment (s 355-215), activities conducted for connected or affiliated foreign residents (s 355-220), or overseas parts covered by an overseas finding; and none of these applies where the activity is conducted to a significant extent for other entities not covered (for example, R&D the entity performs as a contract service for an unrelated customer).

Maintained by Gerard Blokdyk

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