Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:11_9
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 11 cl 9
Character Range: 286373–287154

9  Paragraph 73B(31)(a)
Repeal the paragraph, substitute:
 (a) an eligible company has:
 (i) incurred an amount of research and development expenditure; or
 (ii) incurred an amount of core technology expenditure; or
 (iii) incurred an amount of expenditure covered by subsection (14C) (ignoring paragraphs (14C)(f) and (g)); or
 (iv) incurred an amount of expenditure in the acquisition or construction of plant for use by the company exclusively for the purpose of the carrying on by or on behalf of the company of research and development activities; and

Note 1: The following heading to subsection 73B(31) is inserted "Amounts worked out on arm's length basis".

Note 2: The following heading to subsection 73B(33) is inserted "Deductions denied if Board gives certificates".