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) 355-580: s 355-580 Claim Cooperative Research Centre contributions only for monetary contributions spent on registered activities

An R&D entity notionally deducts monetary contributions it makes under the CRC program that have been or will be spent on R&D activities for which it is registered, excluding amounts funded by Commonwealth money; expenditure made out of those contributions or Commonwealth funding, and the decline in value of assets bought with them, cannot be deducted by any R&D entity under any other provision of the Division.

Maintained by Gerard Blokdyk

Other controls in 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)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpointAll Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) controls