Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:11
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 11
Character Range: 34611–35371

11                       (a) Paragraph (e) of item 2; or                         The assessed entity:
                         (b) paragraph (d) of item 3                             (a) has claimed a tax offset under Division 355 of the Income Tax Assessment Act 1997 (research and development) for the assessment year; or
                                                                                 (b) might be able to deduct an amount under a provision mentioned in subsection 355‑105(2) of that Act for the assessment year; or
                                                                                 (c) has an amount that might be included in the assessed entity's assessable income for the assessment year under section 355‑450 of that Act.