Document ID: chunk:federal_register_of_legislation:C2014C00703:clause:3_82kzlb
Version: federal_register_of_legislation:C2014C00703
Segment Type: clause
Provision Reference: sch 3 cl 82KZLB
Character Range: 141060–141560

82KZLB  How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income years
  In addition to its application apart from this section, this Subdivision applies to expenditure deductible under section 355‑480 of the Income Tax Assessment Act 1997 as if:
 (a) references in this Subdivision to incurring the expenditure were references to paying the expenditure; and
 (b) references in this Subdivision to the expenditure year were references to the payment year.