Income Tax (Deduction for Invt. in a Project of Commercialisation of R&D Findings) Rules 2022

1. On 6 January 2022, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Investment in a Project of Commercialisation of Research and Development Findings) Rules 2022 [P.U. (A) 3]

2. These Rules are deemed to have come into operation on 7 November 2020.

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1. 2022 年 1 月 6 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段与第33(1)(d)段一并阅读所赋予的权力，在宪报上颁布了 2022年所得税(研究与开发成果商业化项目投资扣除) 细则 [P.U. (A) 3]。

2. 这项细则视为于2020年11月7日开始实施。

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