INCOME TAX ASSESSMENT ACT 1997 - SECT 43.100 Certificates by Industry Innovation and Science Australia

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.100

Certificates by Industry Innovation and Science Australia

A certificate by * Industry Innovation and Science Australia stating that activities carried on by or for an entity were or were not * core R&D activities or * supporting R&D activities is conclusive for the purposes of this Division.

Note: Core R&D activities and supporting R&D activities are kinds of R&D activities.

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