Research expenditure deductions: enhanced tax relief available for approved payments and in house R&D, subject to approval and compliance. Section 35 allows deductions for revenue and capital expenditure on scientific research related to business, permits enhanced deductions for payments to approved research associations, universities, specified institutions, National Laboratories and certain companies, and for in house R&D facilities of qualifying businesses, subject to prescribed approvals, notifications, reporting, and procedural compliance; it prevents double claims, prescribes amortisation and cessation/sale treatment for capital research assets, and imposes approval and certification conditions on recipients as prerequisite to donor deductions.