Commonwealth Consolidated Acts

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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.

Guide to Subdivision 43-F



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