Item 5 Plant Leasing
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/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-5-plant-leasing
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