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Law Cite |
Legislation Name | Provision |
Income Tax Assessment Act 1936 (Cth) | |
Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Bill 2005 |
Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
"Aligning Research and Development Expenditure Tax Treatment with Accounting Treatment: Comparing New Zealand and International Approaches" | (2002) 8 New Zealand Journal of Taxation Law and Policy 33 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2002 |
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"Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives" |
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Canadian Tax Journal | Canada | circa 2006 |
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