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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 355.200

Registration for activities before 2011-12 income year

                   A reference in each of the following provisions of the Income Tax Assessment Act 1997 to a registration under section 27A of the Industry Research and Development Act 1986 includes a reference to a registration under former section 39J of that Act:

                     (a)  paragraph 43-35(a);

                     (b)  subparagraph 355-205(1)(a)(i);

                     (c)  subparagraph 355-215(b)(ii);

                     (d)  subparagraph 355-220(1)(b)(ii);

                     (e)  subparagraph 355-480(1)(a)(i);

                      (f)  paragraph 355-580(1)(b).

Table of sections

355-320    Balancing adjustment--assets only used for R&D activities

355-325    Balancing adjustment--R&D partnership assets only used for R&D activities

355-340    Balancing adjustment--tax exempt entities that become taxable



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