Scientific research definition clarifies eligible activities, qualifying expenditure, and excluded acquisition costs for tax treatment under income tax law.

The definition of Scientific Research for income tax purposes covers activities extending knowledge in natural or applied sciences, including agriculture, animal husbandry and fisheries. Qualifying expenditure includes costs for prosecution of research and provision of facilities, but excludes expenditure on acquisition of rights arising out of research. Research is related to a business where it may extend that business or class of business, and medical research is related where it specially concerns the welfare of workers.

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