Item 2 RD Expenditure Contract Expenditure NOT RSP
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-schedule-2012-instructions/part-a-calculation-of-notional-rd-deduction/item-2-rd-expenditure-contract-expenditure-not-rsp
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