Document ID: chunk:federal_register_of_legislation:C2021C00270:clause:5_19
Version: federal_register_of_legislation:C2021C00270
Segment Type: clause
Provision Reference: sch 5 cl 19
Character Range: 61363–61878

19  At the end of subsection 40‑293(1)
Add:
Note 2: To the extent any amount that is included in the R&D partnership's assessable income under section 40‑285 relates to R&D activities, a partner may have an additional amount included in the partner's assessable income (see section 355‑449).
Note 3: To the extent any amount that the R&D partnership is entitled to as a deduction under section 40‑285 relates to R&D activities, a partner may have an additional amount the partner can deduct (see section 355‑468).