INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZLB How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income years
INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZLB
How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income yearsIn addition to its application apart from this section, this Subdivision applies to expenditure deductible under section 355 - 480 of the Income Tax Assessment Act 1997 as if:
(a) references in this Subdivision to incurring the expenditure were references to paying the expenditure; and
(b) references in this Subdivision to the expenditure
year were references to the payment year.