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
- incremental R&D
- cash rebate
- 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 Current at 23 October 2007
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