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Regulatory impact statement / assessment

Regulatory Impact Statement: Black hole tax treatment of research and development expenditure

Issue date: 
Friday, 6 March 2015
Corporate author: 
Document Date: 
Thursday, 26 Feb 2015
Publication category: 
Ministerial Portfolio: 
Revenue
  • Legislation: Taxation (Annual Rates for 2015 -16, Research and Development, and Remedial Matters) Bill
  • Assesment: RIS adequacy assessed by authoring agency