Consolidated Groups AND R D Partnerships
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/eligibility-for-the-r-d-tax-incentive/consolidated-groups-and-r-d-partnerships
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