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16 Aug 12 R&D tax offsets: feedstock adjustments - TR 2012/D6

On 15 August 2012, the ATO released for public comment by 28 September 2012 draft Taxation Ruling TR 2012/D6 entitled "Income tax: research and development tax offsets: feedstock adjustments".

This draft Ruling considers certain aspects of the feedstock adjustment provisions in Subdivision 355-H of ITAA 1997.


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