Research and Development for SMEs seminar paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 28 Feb 03

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:
There have been significant changes and issues arising in relation to Research and Development (R&D) for business in Australia. This seminar paper covers:
- tax concessions - general principles
- mandatory R&D Plans from 1/7/2002
- tax offset for small companies (cashing out)
- premium deductions (175% tax deduction)
- schedule for tax returns
- start grant program - where is it at?
- other grants and assistance available for SMEs.

Author profile:

Terence Lewis CTA
In a previous life, Terry worked for the Australian Taxation Office, in the income tax audit area. When he left the ATO in 1994 Terry became a tax manager with KPMG Peat Marwick where he developed as a specialist in tax matters relating to business enterprises. His knowledge and experience spans a broad range of tax and structuring issues relating to business enterprises, including capital gains tax, Division 7A (shareholder loans and payments), Superannuation and GST. Terry left KPMG in December 2006 to set up the chartered accounting firm Lewis Richmond, which merged with William Buck in November 2012. He is now a Director with William Buck in the Business Advisory area.
Current at 10 September 2014
Click here to expand/collapse more articles by Terry LEWIS.
 

 

This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE.

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Division 7A Issues - being prepared to survive an audit

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Structuring a Business to take advantage of CGT Concessions

Author(s):  Gordon S COOPER

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Self Managed Superannuation Fund Investment Rules

Author(s):  Mark PIZZACALLA

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Research and Development for SMEs

Author(s):  Terry LEWIS

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Author(s):  Dr Michael DIRKIS,  Peter HAGGSTROM

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