140Payments in relation to the creation or development of research infrastructure

#### 140 Payments in relation to the creation or development of research infrastructure For the purposes of this Act, a payment in relation to the creation or development of research infrastructure is: (a) a payment to a research institution in relation to the creation or development of research infrastructure; or (b) any of the following payments: (i) a payment in relation to the acquisition of shares in a company that is, or will be, involved in the creation or development of research infrastructure; (ii) a payment in relation to the acquisition of debentures of a company that is, or will be, involved in the creation or development of research infrastructure; (iii) a payment in relation to the acquisition of units in a unit trust that is, or will be, involved in the creation or development of research infrastructure; (iv) a payment in relation to the acquisition of any other financial asset in a business entity that is, or will be, involved in the creation or development of research infrastructure; (v) a payment in relation to a matter incidental or ancillary to a matter set out in subparagraph (i), (ii), (iii) or (iv). > Note: See section 206.