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) 355-225(1): s 355-225(1) Exclude building costs, depreciating asset costs and interest from R&D expenditure

Expenditure to acquire or construct a building, part of one, or an extension, alteration or improvement to a building; expenditure included in the cost of a tangible depreciating asset (which instead attracts a decline in value deduction under s 355-305); and interest are not notionally deductible as R&D expenditure.

Maintained by Gerard Blokdyk

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