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Published on 14 Oct 05
by TASMANIAN DIVISION, THE TAX INSTITUTE
This presentation discusses the key expenditure concepts of the R&D tax concession, types of deductible expenditure and their treatment, the new R&D tax offset and incremental tax concession. Issues considered include:
practicalities of how to identify R&D projects
R&D projects eligible for concessions
R&D plant changes
R&D and tax consolidation.
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 8 July 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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