Kim Carr (Victoria, Australian Labor Party, Minister for Innovation, Industry, Science and Research) Share this | Hansard source

The government does not support this amendment. The bill merely replicates a longstanding exclusion on expenditure on the actual acquiring or construction of a building. It has always been part of the legislation framework within the R&D regime. This is a policy that has been supported by successive governments, including the Howard Liberal government.

Question negatived.