Subdiv 12.1 Sale of goods

Subdivision 1.2.1 Sale of goods

 1.7 When sale of goods is taken to occur 

 1.8 When sale of goods is taken not to occur 

Subdivision 1.2.2 Eligible investment

 1.9 Eligible investment 

 1.10 Maximum claimable value for eligible investment 

 1.11 Working out investment amounts 

Subdivision 1.2.3 Eligible innovation

 1.12 Eligible innovation 

 1.13 Maximum claimable value for eligible innovation activities 

 1.14 Working out eligible innovation amounts 

 1.15 Meanings of labour costs and cost of training and development

Subdivision 1.2.4 Eligible production

 1.16 Eligible production for STP participants 

 1.17 Maximum claimable value for eligible production 

 1.18 Working out production amounts for STP participants 

Division 1.3 Determining eligible investments, eligible innovations and value of arm’s length transactions

Subdivision 1.3.1 Recognising eligible investment and eligible innovation

 1.19 When investment or eligible innovation is taken to have occurred 

Subdivision 1.3.2 Arm’s length transactions

 1.20 Production value or sales value of eligible investment or eligible innovation, determined as if transaction at arm’s length             

 1.21 Determining the circumstances when parties treated as not being at arm’s length             

 1.22 Production value or sales value: parties treated as not being at arm’s length             

 1.23 Value of eligible innovation: parties treated as not being at arm’s length 

 1.24 Value of investment: parties treated as not being at arm’s length 

 1.25 Methods for determining value of transactions: parties treated as not being at arm’s length