Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:2_73bm:p3
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 2 cl 73BM (pt 3/3)
Character Range: 32664–33488

those results;
but does not include a reference to the company receiving or being entitled to receive an amount in consequence of the use by the company of any of those results.

 (6) If a company receives or is entitled to receive an amount as mentioned in paragraph (5)(b), the amount to be included in the company's assessable income under subsection (4) is only so much (if any) of the amount mentioned in that paragraph as exceeds the cost to the company of acquiring or constructing the section 73BH plant concerned.

Definitions

 (7) In this section:

eligible company has the same meaning as in section 73B.

notional Division 42 deduction has the meaning given by section 73BJ.

research and development activities has the same meaning as in section 73B.

section 73BH plant has the meaning given by section 73BI.