Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 355.30

  (1)   Supporting R&D activities are activities directly related to * core R&D activities.

  (2)   However, if an activity:

  (a)   is an activity referred to in subsection   355 - 25(2); or

  (b)   produces goods or services; or

  (c)   is directly related to producing goods or services;

the activity is a supporting R&D activity only if it is undertaken for the dominant purpose of supporting * core R&D activities.