s 355-610
In forceCore technology that is not a depreciating asset
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 355Research and Development
Subdivision 355-MUndeducted core technology expenditure
355-610 Core technology that is not a depreciating asset
If the core technology is not a depreciating asset, you can deduct the undeducted expenditure in equal proportions over a period of 5 income years starting in the first income year commencing on or after 1 July 2011.
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