Document ID: chunk:federal_register_of_legislation:C2014C00703:clause:1_1
Version: federal_register_of_legislation:C2014C00703
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 15845–16603

1                                             Expenditure:
                                              (a) that the *R&D entity can deduct under section 355‑205 (R&D expenditure) for the income year; and
                                              (b) that was incurred to a research service provider (within the meaning of the Industry Research and Development Act 1986) that is not an *associate of the R&D entity or of the relevant *R&D partnership (as appropriate); and
                                              (c) that was for the provider to provide services, within a research field for which the provider is registered under Division 4 of Part III of that Act, applicable to one or more of the *R&D activities to which the deduction relates