A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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-E - Special rules about uses  

Operative provisions

SECTION 43-195  

43-195  Use for R & D activities must be in connection with a business  

 View history reference ITAA 36
You are taken not to use capital works for * R & D activities unless you do so in connection with a business that you carry on for the * purpose of producing assessable income.

Note:

This section affects Tables 43-90 and 43-140 .


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page