An R&D entity can deduct an amount under this Subdivision if:
(a) a balancing adjustment event happens for an asset held by the R&D entity (or an R&D partnership in which the R&D entity is a partner); and
(b) tax offsets have been obtained under this Division for deductions for the asset; and
(c) the R&D entity (or the R&D partnership) can otherwise deduct an amount for the asset and the balancing adjustment event.
355 - 460 When this Subdivision applies
355 - 465 Assets only used for R&D activities
355 - 466 Assets partially used for R&D activities
355 - 467 R&D partnership assets only used for R&D activities
355 - 468 R&D partnership assets partially used for R&D activities
355 - 475 Amount that can be deducted