Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p25
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 25/79)
Character Range: 4896907–4900271

What this Subdivision is about
Operative provisions
355‑460 When this Subdivision applies
355‑465 Assets only used for R&D activities
355‑466 Assets partially used for R&D activities
355‑467 R&D partnership assets only used for R&D activities
355‑468 R&D partnership assets partially used for R&D activities
355‑475 Amount that can be deducted
Subdivision 355‑I—Application to earlier income year R&D expenditure incurred to associates
355‑480 Notional deductions for expenditure incurred to associate in earlier income years
Subdivision 355‑J—Application to R&D partnerships
355‑500 What this Subdivision is about
355‑505 Meaning of R&D partnership and partner's proportion
355‑510 R&D partnership expenditure on R&D activities
355‑515 R&D activities conducted by or for an R&D partnership
355‑520 When notional deductions arise for decline in value of depreciating assets of R&D partnerships
355‑525 Balancing adjustments for R&D partnership assets only used for R&D activities
355‑530 Implications for partner's aggregated turnover
355‑535 Disposal of R&D results for R&D partnerships
355‑540 Application of recoupment rules
355‑545 Relevance for net income, and losses, of the R&D partnership
              Subdivision 355‑K—Application to Cooperative Research Centres
355‑580 When notional deductions for CRC contributions arise
Subdivision 355‑W—Other matters
355‑705 Effect of findings by Industry Innovation and Science Australia
355‑710 Amendment of assessments
355‑715 Implications for other deductions and tax offsets
Division 360—Early stage investors in innovation companies
Subdivision 360‑A—Tax incentives for early stage investors in innovation companies
Guide to Subdivision 360‑A
360‑5 What this Subdivision is about
Operative provisions
360‑10 Object of this Subdivision
360‑15 Entitlement to the tax offset
360‑20 Limited entitlement for certain kinds of investors
360‑25 Amount of the tax offset—general case
360‑30 Amount of the tax offset—members of trusts or partnerships
360‑35 Amount of the tax offset—trustees
360‑40 Early stage innovation companies
360‑45 100 point innovation test
360‑50 Modified CGT treatment
360‑55 Modified CGT treatment—partnerships
360‑60 Modified CGT treatment—not affected by certain roll‑overs
360‑65 Separate modified CGT treatment for roll‑overs about wholly‑owned companies or scrip for scrip roll‑overs
Division 376—Films generally (tax offsets for Australian production expenditure)
Subdivision 376‑A—Guide to Division 376
376‑1 What this Division is about
376‑2 Key features of the tax offsets for Australian production expenditure on films
376‑5 Structure of this Division
Subdivision 376‑B—Tax offsets for Australian expenditure in making a film
Refundable tax offset for Australian expenditure in making a film (location offset)
376‑10 Film production company entitled to refundable tax offset for Australian expenditure in making a film (location offset)
376‑15 Amount of the location offset
376‑20 Minister must issue certificate for a film for the location offset
376‑25 Meaning of documentary
376‑27 Minimum training expenditure requirement
376‑28 Minimum training expenditure exemption—permanent film infrastructure
376‑29 Minimum training expenditure exemption—training programs
376‑30 Minister to determine a company's qualifying Australian production expenditure for the location offset
376‑32