Clawback OF Feedstock Adjustments
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/research-and-development-tax-incentive/clawback-of-r-d-tax-incentive-offset-and-catch-up-deductions/clawback-of-feedstock-adjustments
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