Home / HomeOn 26 March 2009, the Commissioner issued Practice Statement PS LA 2009/1 entitled "The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company". The purpose of the Practice Statement is to guide staff in the exercise of the discretion contained in s 73IA of the ITAA 1936.
Commissioner's discretion to specify allowable tax offset for R&D - PS LA 2009/1
30 Mar 2009
For a copy of PS LA 2009/1, go here.