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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.195 Use for R&D activities must be in connection with a business

INCOME TAX ASSESSMENT ACT 1997 - SECT 43.195

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

    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.

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