Document ID: chunk:federal_register_of_legislation:C2014C00703:clause:3_5
Version: federal_register_of_legislation:C2014C00703
Segment Type: clause
Provision Reference: sch 3 cl 5
Character Range: 140284–140698

5  Subsection 82KZL(1) (paragraph (d) of the definition of excluded expenditure)
Repeal the paragraph, substitute:
 (d) to the extent that it is of a capital nature and cannot be deducted under:
 (i) section 355‑205 (R&D expenditure); or
 (ii) section 355‑480 (earlier year associate R&D expenditure);
  of the Income Tax Assessment Act 1997; or
 (da) to the extent that it is of a private or domestic nature; or