Summary of 104 160 689 matter
Taxation Ruling – TR2013/3 | Click Here |
Taxation Ruling: TR 2013/3A1 – Addendum | Click Here |
Decision Impact Statement – GHP 104 160 689 Pty Ltd | Click Here |
The case concerned whether certain expenditure was to be disallowed deductibility at the rate of 125% because it was ‘feedstock expenditure’ within the meaning of the former section 73B(1) of ITAA 1936. GHP 104 160 689 Pty Ltd (‘the applicant’) carried on the business of mining operations which included certain research and development (‘R&D’) activities.
Background
Issues
Click here to view the GHP 104 160 689 Pty Ltd and Commissioner of Taxation case.