R&D - Tax offset paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 19 May 11

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

  • what is industrial R&D?
  • what benefit do we get from encouraging industrial R&D?
  • it is all that bad?
  • the positive aspects of the Bill 
  • the government's rationale for the changes to R&D definitions has not been established
  • revenue neutrality or revenue saving?

Author profile:

Ian Ross-Gowan CTA
Ian Ross-Gowan is a Director with Michael Johnson Associates, Australia's largest independent advisor on R&D programs. Prior to commencing with MJA in 2008, Ian was the Group Taxation Manager of OneSteel. He has been working in R&D from a tax perspective since 1993 including the R&D Tax Concession, R&D Tax Incentive and the 1990s investment allowance. Ian is the major author of the R&D sections of CCH tax guides and writes R&D articles for The Tax Institute's Taxation in Australia journal and is a candidate for a PhD in taxation law with the University of NSW undertaking research into the taxation and accounting treatment of long-term complex production assets.
Current at 29 October 2012
Click here to expand/collapse more articles by Ian Ross-Gowan.
 

 

This was presented at 4th Annual Tax Forum.

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