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02 May 07 Changes to the R&D tax concession

On 1 May 2007, the Prime Minister, John Howard, and Industry Minister, Ian Macfarlane, announced changes to the research and development (R&D) tax concession  as part of the Howard Government's Industry Statement. The beneficial ownership test for the 175% R&D tax concession will be changed to allow claims for R&D projects undertaken in Australia, regardless of where the intellectual property is held. The change in the beneficial ownership test only applies to the 175% concession. Access to the 125% concession remains unchanged. The changes will apply from 1 July 2007.

For a copy of the Industry Minister's media release, 1 May 2007, go here

For a copy of the R&D factsheet, go here

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