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The new R&D tax incentive paper


This paper covers:

  • what is industrial R&D?
  • is it all that bad?
  • the government’s rationale for the changes to R&D definitions has not been established
  • there are other concerns with the Bill.

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 50th Victorian State Convention.

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