Document ID: chunk:federal_register_of_legislation:C2025C00029:section:9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 9
Character Range: 290649–291589

9                                                                  An R&D entity receives or becomes entitled to receive an amount:                                                                                                                                                                                          355‑410
                                                                   • for, or relating to, the results of R&D activities; or
                                                                   • attributable to it incurring expenditure on R&D activities or to its use of a depreciating asset for the purpose of conducting R&D activities;
                                                                   and the entity is entitled under Division 355 to a tax offset relating to those R&D activities.
                                                                   The amount is included in its assessable income.