Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 355.460

What this Subdivision is about

An amount is included in an R&D entity's assessable income if it can deduct under this Division expenditure on goods, materials or energy used during R&D activities to produce:

               (a)     marketable products; or

              (b)     products applied to the R&D entity's own use.



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