Skip to main content
shopping_cart

Your shopping cart is empty

R&D tax concession and alliance

Published on 01 Apr 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Alliances are the new-wave approach to contracting where parties have a common goal. They are being used increasingly in the construction industry. Alliances sometimes raise concerns about eligibility to R&D tax concessions, given the requirements that exist around risk and reward and the special rules applicable to partnerships. There is no inherent reason why alliance participants cannot access R&D tax concessions in relevant circumstances, but the particular form of an alliance agreement can sometimes create barriers.

Author profiles:

Antony Baxter
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 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 
Sukvinder Heyer
Sukvinder is a Senior Manager with PricewaterhouseCoopers. Current at 01 December 2007 Click here to expand/collapse more articles by Sukvinder HEYER.
Copyright Statement