Cases where company ia a new entrant

Legislation/Regulatory – CTA2010 s. 357BLG ; FA2016 s. 64(3)

Increase for exceptional circumstances

Legislation/Regulatory – CTA2010 s. 357BLH ; FA2016 s. 64(3)

Introduction

Legislation/Regulatory – CTA2010 s. 357BL ; FA2016 s. 64(3)

Qualifying expenditure

Legislation/Regulatory – CTA2010 s. 357BLB-357BLE ; FA2016 s. 64(3)

Relevant period, meaning

Legislation/Regulatory – CTA2010 s. 357BLF ; FA2016 s. 64(3)