Research association deduction increased and scope expanded to social science and statistical research under amended section 35. The amendment substitutes the term research association for 'scientific research association', expands qualifying recipients to include research associations undertaking social science or statistical research alongside universities, and amends the proviso to reference such associations and universities. It also raises the deduction multipliers in the relevant clauses and related sub-sections, increasing the fiscal benefit available for specified research payments and aligning coverage across the provision.
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Research association deduction increased and scope expanded to social science and statistical research under amended section 35.
The amendment substitutes the term research association for "scientific research association", expands qualifying recipients to include research associations undertaking social science or statistical research alongside universities, and amends the proviso to reference such associations and universities. It also raises the deduction multipliers in the relevant clauses and related sub-sections, increasing the fiscal benefit available for specified research payments and aligning coverage across the provision.
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