Part A Calculation OF Notional RD Deduction
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-incentive-for-early-sap-entities-schedule-instructions-2022/completing-the-rd-schedule-for-early-balancing-sap-entities/part-a-calculation-of-notional-rd-deduction
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