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) 355-715: s 355-715 Do not deduct or offset the same expenditure twice

Expenditure giving rise to an R&D offset under s 355-205, 355-480 or 355-580 cannot be taken into account by any entity for a deduction or tax offset under any other Division, and decline in value giving rise to an offset cannot be (except under ss 40-292 and 40-293) to the extent attributable to R&D use.

Maintained by Gerard Blokdyk

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