Item 11 Post 29 JAN 2001 Balancing Profits
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-2008-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-11-post-29-jan-2001-balancing-profits
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