Related Commentary  

1132(1)  This section applies for the purposes of this Part to identify when qualifying expenditure on externally provided workers is attributable to relevant research and development.

1132(2)  Qualifying expenditure on externally provided workers is so attributable if the workers are directly and actively engaged in relevant research and development.

1132(3)  Subsection (4) applies if an externally provided worker is partly engaged directly and actively in relevant research and development.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.