COVID-19 Response (Further Management Measures ...
Section DF 1(1), YA 1, and schedule 21B part B clause 21 of the Income Tax Act 2007; schedule 7 part C clauses 23B and 38 of the Tax Administration Act 1994 The amendments support the implementation of the R&D loan scheme intended to incentivise businesses to continue research and development programmes at risk in the current economic conditions. ................
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