Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:2_73bd:p3
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 2 cl 73BD (pt 3/3)
Character Range: 61336–62014

the purposes of section 73BC to the company.

 (11) Subsection (10) does not apply in relation to expenditure incurred on behalf of a partnership by a partner in the partnership in that partner's capacity as such a partner.

Definitions

 (12) In this section:

Board means the Industry Research and Development Board established by the Industry Research and Development Act 1986.

eligible company has the same meaning as in section 73B.

research and development activities has the same meaning as in section 73B.

section 73BA depreciating asset has the meaning given by section 73BB.

section 73BA depreciating asset expenditure has the meaning given by subsection 73BC(4).