Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZLB

How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income years

    In addition to its application apart from this section, this Subdivision   applies to expenditure deductible under section   355 - 480 of the Income Tax Assessment Act 1997 as if:

  (a)   references in this Subdivision   to incurring the expenditure were references to paying the expenditure; and

  (b)   references in this Subdivision   to the expenditure year were references to the payment year.


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