Item 9 Cooperative Research Centre CRC Contributions
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-9-cooperative-research-centre-crc-contributions
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.