a - general 73r group members section 73r group members subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 section 161 annual returns part iv - returns and assessments to the income tax assessment act 1936 section 170 amendment of assessments part iv - returns and assessments to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(10) no deduction for unregistered company. section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 section 39j registration of eligible companies part iiia - functions of board in relation to income tax concessions to the industry research and development act 1986 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities & 73j eligibility for tax offset 73b(1a) what is eligible feedstock expenditure subsection 73b(1a) what is eligible feedstock expenditure section 73b certain expenditure on research and development activities & 73j eligibility for tax offset subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73k meaning of r&d group turnover 73k(1) (calculation of r&d group turnover) subsection 73k(1) (calculation of r&d group turnover) section 73k meaning of r&d group turnover subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73k meaning of r&d group turnover 73k(1) (calculation of r&d group turnover) subsection 73k(1) (calculation of r&d group turnover) section 73k meaning of r&d group turnover subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa section 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa section 73i tax offset instead of deduction under section 73b, 73ba, 73bh or 73qa subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) subsections 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 sections 82kzl interpretation, 82kzla subdivision does not apply to financial arrangements to which subdivision 250-e applies, 82kzm expenditure by small business entities and individuals incurring non-business expenditure, 82kzma application of section 82kzmd, 82kzmb expenditure with eligible service period ending up to 13 months later, 82kzmc limiting the totals of later year amounts, 82kzmd business expenditure and non-business expenditure by non-individual, 82kzme expenditure under some agreements, 82kzmf proportional deduction, 73b certain expenditure on research and development activities subdivision h - period of deductibility of certain advance expenditure division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions, 73b(1b) limit on what is contracted expenditure & 73b(13) deduction for contracted expenditure. subsections 73b(1) definitions, 73b(1b) limit on what is contracted expenditure & 73b(13) deduction for contracted expenditure section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions, 73b(1a) what is eligible feedstock expenditure & 73b(13) deduction for contracted expenditure subsections 73b(1) definitions, 73b(1a) what is eligible feedstock expenditure & 73b(13) deduction for contracted expenditure section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions & 73b(1a) what is eligible feedstock expenditure subsections 73b(1) definitions & 73b(1a) what is eligible feedstock expenditure section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities & 73j eligibility for tax offset 73b(1a) what is eligible feedstock expenditure subsection 73b(1a) what is eligible feedstock expenditure section 73b certain expenditure on research and development activities & 73j eligibility for tax offset subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions & 73b(1c) what use of plant counts for definition of plant expenditure subsections 73b(1) definitions & 73b(1c) what use of plant counts for definition of plant expenditure section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73ba deduction for certain assets etc. used for the purpose of carrying on research and development activities & 73bb meaning of section 73ba depreciating asset 73bb(1) (deduction for s 73ba depreciating asset) subsection 73bb(1) (deduction for s 73ba depreciating asset) section 73ba deduction for certain assets etc. used for the purpose of carrying on research and development activities & 73bb meaning of section 73ba depreciating asset subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-1 what this division is about division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bb meaning of section 73ba depreciating asset section 73bb meaning of section 73ba depreciating asset subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bb meaning of section 73ba depreciating asset 73bb(1) (deduction for s 73ba depreciating asset) subsection 73bb(1) (deduction for s 73ba depreciating asset) section 73bb meaning of section 73ba depreciating asset subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-25 deducting amounts for depreciating assets subdivision 40-b - core provisions division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bf balancing adjustments: section 73ba depreciating assets section 73bf balancing adjustments: section 73ba depreciating assets subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-292 adjustments where deductions for decline in value also allowable under section 73ba or 73bh of income tax assessment act 1936 subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bf balancing adjustments: section 73ba depreciating assets 73bf(3) (increase in allowable deduction) subsection 73bf(3) (increase in allowable deduction) section 73bf balancing adjustments: section 73ba depreciating assets subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-292 adjustments where deductions for decline in value also allowable under section 73ba or 73bh of income tax assessment act 1936 subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general division 73bf balancing adjustments: section 73ba depreciating assets 73bf(3) (increase in allowable deduction) subsection 73bf(3) (increase in allowable deduction) section 73bf balancing adjustments: section 73ba depreciating assets subdivision a - general division division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bf balancing adjustments: section 73ba depreciating assets section 73bf balancing adjustments: section 73ba depreciating assets subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-292 adjustments where deductions for decline in value also allowable under section 73ba or 73bh of income tax assessment act 1936 subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73bf balancing adjustments: section 73ba depreciating assets 73bf(3) (increase in allowable deduction) subsection 73bf(3) (increase in allowable deduction) section 73bf balancing adjustments: section 73ba depreciating assets subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 chapter 2 - liability rules of general application section 40-292 adjustments where deductions for decline in value also allowable under section 73ba or 73bh of income tax assessment act 1936 subdivision 40-d - balancing adjustments division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1ab) what is core technology & 73b(1) definitions subsections 73b(1ab) what is core technology & 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) subsections 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 sections 82kzl interpretation, 82kzla subdivision does not apply to financial arrangements to which subdivision 250-e applies, 82kzm expenditure by small business entities and individuals incurring non-business expenditure, 82kzma application of section 82kzmd, 82kzmb expenditure with eligible service period ending up to 13 months later, 82kzmc limiting the totals of later year amounts, 82kzmd business expenditure and non-business expenditure by non-individual, 82kzme expenditure under some agreements, 82kzmf proportional deduction, 73b certain expenditure on research and development activities subdivision h - period of deductibility of certain advance expenditure division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) subsections 73b(1) definition, 73b(14aa) reduced rate of deduction under subsection (13) or (14), 73b(14aa) (application to r&d of eligible company) , 73b(14ac & ad) (eligible company's r&d amount) section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 sections 82kzl interpretation, 82kzla subdivision does not apply to financial arrangements to which subdivision 250-e applies, 82kzm expenditure by small business entities and individuals incurring non-business expenditure, 82kzma application of section 82kzmd, 82kzmb expenditure with eligible service period ending up to 13 months later, 82kzmc limiting the totals of later year amounts, 82kzmd business expenditure and non-business expenditure by non-individual, 82kzme expenditure under some agreements, 82kzmf proportional deduction, 73b certain expenditure on research and development activities subdivision h - period of deductibility of certain advance expenditure division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73b certain expenditure on research and development activities 73b(1) definitions (d) of the definition of aggregated research and development amount paragraph (d) of the definition of aggregated research and development amount subsection 73b(1) definitions section 73b certain expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73c recouped expenditure on research and development activities section 73c recouped expenditure on research and development activities subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73y additional deduction section 73y additional deduction subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73p interpretation section 73p interpretation subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73k meaning of r&d group turnover 73k(1) (calculation of r&d group turnover) subsection 73k(1) (calculation of r&d group turnover) section 73k meaning of r&d group turnover subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions a - general 73p interpretation section 73p interpretation subdivision a - general division 3 - deductions part iii - liability to taxation to the income tax assessment act 1936 income tax assessment 1936 iii - liability to taxation 3 - deductions