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The new R&D tax concession paper

Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

Australia’s R&D tax concession system is undergoing its most profound changes since its introduction in 1985. The Review of the National Innovation System proposes a tax credit system with additional incentives for companies with turnover under $50 million. New rules and definitions will impact all companies involved in product development, process improvement and innovation generally. This paper explains the changes and identifies strategies for companies to manage this transition and participate in the new R&D tax credit system including:

  • key changes by the new Government
  • practical implications of those changes to business
  • R&D compliance issues
  • recent R&D developments (ATO and AusIndustry rulings)
  • transitional arrangements and planning issues.

Author profiles:

Paul VAN BERGEN
Current at 07 December 2011 Click here to expand/collapse more articles by Paul VAN BERGEN.
 
David GELB
Current at 26 May 2009 Click here to expand/collapse more articles by David GELB.

 

This was presented at 24th National Convention 2009 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:










The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:










Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:


Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:

 

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