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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 43 - Deductions for capital works  

Subdivision 43-B - Establishing the deduction base  

Operative provisions

SECTION 43-100  

43-100  Certificates by Innovation and Science Australia  

 View history reference ITAA 36
A certificate by *Innovation and Science Australia stating that activities carried on by or for an entity were or were not *core R&D activities or *supporting R&D activities is conclusive for the purposes of this Division.

Note:

Core R&D activities and supporting R&D activities are kinds of R&D activities.


 



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