Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 355.470

Feedstock revenue

                   The feedstock revenue , for the feedstock output, is worked out as follows:

where:

"market value of the marketable product" means the marketable product's * market value at the time it is:

                     (a)  * supplied by the * R&D entity to the other entity; or

                     (b)  first applied by the R&D entity to the R&D entity's own use, other than use for the purpose of transforming that product for supply.



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