Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 24/79)
Character Range: 4893843–4897190

about
Object of this Subdivision
328‑425 Object of this Subdivision
Requirements for a roll‑over under this Subdivision
328‑430 When a roll‑over is available
328‑435 Genuine restructures—safe harbour rule
328‑440 Ultimate economic ownership—discretionary trusts
328‑445 Residency requirement
Consequences of a roll‑over under this Subdivision
328‑450 Small business transfers not to affect income tax positions
328‑455 Effect of small business restructures on transferred cost of assets
328‑460 Effect of small business restructures on acquisition times of pre‑CGT assets
328‑465 New membership interests as consideration for transfer of assets
328‑470 Membership interests affected by transfers of assets
328‑475 Small business restructures involving assets already subject to small business roll‑over
Division 355—Research and Development
Guide to Division 355
355‑1 What this Division is about
Subdivision 355‑A—Object
355‑5 Object
Subdivision 355‑B—Meaning of R&D activities and other terms
355‑20 R&D activities
355‑25 Core R&D activities
355‑30 Supporting R&D activities
355‑35 R&D entities
Subdivision 355‑C—Entitlement to tax offset
355‑100 Entitlement to tax offset
355‑105 Deductions under this Division are notional only
355‑110 Notional deductions include prepaid expenditure
355‑115 Working out an R&D entity's total expenses
Subdivision 355‑D—Notional deductions for R&D expenditure
355‑200 What this Subdivision is about
355‑205 When notional deductions for R&D expenditure arise
355‑210 Conditions for R&D activities
355‑215 R&D activities conducted by a permanent establishment for other parts of the body corporate
355‑220 R&D activities conducted for a foreign entity
355‑225 Expenditure that cannot be notionally deducted
Subdivision 355‑E—Notional deductions etc. for decline in value of depreciating assets used for R&D activities
355‑300 What this Subdivision is about
355‑305 When notional deductions for decline in value arise
355‑310 Notional application of Division 40
355‑315 Balancing adjustments—assets only used for R&D activities
Subdivision 355‑F—Integrity Rules
355‑400 Expenditure incurred while not at arm's length
355‑405 Expenditure not at risk
355‑410 Disposal of R&D results
355‑415 Reducing deductions to reflect mark‑ups within groups
Subdivision 355‑G—Clawback of R&D recoupments, feedstock adjustments and balancing adjustments
Guide to Subdivision 355‑G
355‑430 What this Subdivision is about
Operative provisions
355‑435 When this Subdivision applies
355‑440 R&D recoupments
355‑445 Feedstock adjustments
355‑446 Balancing adjustments for assets only used for R&D activities
355‑447 Balancing adjustments for assets partially used for R&D activities
355‑448 Balancing adjustments for R&D partnership assets only used for R&D activities
355‑449 Balancing adjustments for R&D partnership assets partially used for R&D activities
355‑450 Amount to be included in assessable income
Subdivision 355‑H—Catch up deductions for balancing adjustment events for assets used for R&D activities
Guide to Subdivision 355‑H
355‑455 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