Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:4_73t
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 4 cl 73T
Character Range: 112886–114098

73T  Adjustment amounts

 (1) The adjustment amount for an eligible company and its group members for the Y0 year of income is:

 (2) The adjustment amount for an eligible company and its group members for the Y‑1 year of income is:

Exceptions

 (3) AA0 is zero if:
 (a) the eligible company or any of its group members was eligible to claim an additional deduction under section 73Y for the Y‑1 year of income; and
 (b) there has been no change in the control of the eligible company or any of its group members for the Y0 year of income resulting in:
 (i) a company entering or leaving the group with a viable business; and
 (ii) a change to the R&D spend of the eligible company for the Y‑1, Y‑2 or Y‑3 year of income.

 (4) AA‑1 is zero if:
 (a) the eligible company or any of its group members was eligible to claim an additional deduction under section 73Y for the Y‑2 year of income; and
 (b) there has been no change in the control of the eligible company or any of its group members for the Y0 or Y‑1 year of income resulting in:
 (i) a company entering or leaving the group with a viable business; and
 (ii) a change to the R&D spend of the eligible company for the Y‑1, Y‑2 or Y‑3 year of income.