Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)
Integrity rules, clawback and catch-up (Subdivisions 355-F to 355-H and 355-W) – Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)

Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) 355-400: s 355-400 Limit expenditure with associates or non-arm's length parties to market value

Where an R&D entity incurs expenditure on an R&D activity to an associate, or to an entity it is not dealing with at arm's length, and the amount exceeds the market value of the activity or part, only the market value counts for Division 355.

Maintained by Gerard Blokdyk

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