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Research & Development: Are your clients missing out on valuable concessions?

Published on 20 Apr 2005 | Took place at City West Function Centre, West Perth, WA

The R&D tax concession is the principal Government initiative to enhance and increase the amount of R&D being conducted in Australia. The concession enables Australian companies to deduct up to 125% of eligible expenditure incurred on R&D activities (sometimes up to 175%). Eligible small companies now have the option of taking the equivalent of the R&D tax concession as a refundable tax offset. This means that even if the company is in a tax loss position, it can claim the benefit as a cash rebate.

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

Individual sessions

Research and Development Tax Concession: recent changes

Author(s):  Claire GILL

This presentation discusses the key expenditure concepts of the R&D tax concession (eg types of deductible expenditure and their treatment, the depreciating asset regime, core technology, feedstock rules, clawback and own behalf rules), as well as the new R&D tax offset and incremental (175%) tax concession, the grouping rules and the R&D tax schedule.

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R&D tax concession

Author(s):  Peter VINEY

This presentation discusses the definition of research and development, the need for R&D plans and eligible activities.

Materials from this session: