Section 82KZLB — Income Tax Assessment Act 1936: How this Subdivision applies to deductible R&D expenditure incurred to associates in earlier income years

In addition to its application apart from this section, this Subdivision applies to expenditure deductible under section 355-480 of the Income Tax Assessment Act 1997 as if: (a) references in this Subdivision to incurring the expenditure were references to paying the expenditure; and (b) references in this Subdivision to the expenditure year were references to the payment year.