Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015
Table of Contents
Enacting Formula
Part 1 PRELIMINARY
1 Citation, commencement and application
2 Meaning of "qualifying persons" and "qualifying conditions"
3 Meaning of "PIC provisions", "affected amounts", "subsection (2) amounts" and "qualifying expenditure"
Part 2 QUALIFYING PERSONS FOR YEAR OF ASSESSMENT 2015
4 Computation of enhanced deduction or allowance
5 Modification of manner of computing deduction under section 14DA of Act
Part 3 QUALIFYING PERSONS FOR YEARS OF ASSESSMENT 2016, 2017 AND 2018
6 Computation of enhanced deduction or allowance for qualifying persons for YA2016, YA2017 and YA2018, who meet qualifying conditions in YA2015 or YA2016
7 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 6
8 Computation of enhanced deduction or allowance for qualifying persons for YA2017 and YA2018, who do not meet qualifying conditions in YA2015 and YA2016
9 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 8
10 Computation of enhanced deduction or allowance for qualifying persons for YA2018, who do not meet qualifying conditions in YA2015, YA2016 and YA2017
11 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 10