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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
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Sukvinder Heyer
Sukvinder Heyer has been advising in Research & Development (R&D) for over 20 years. Central to her approach is understanding your business and your needs related to the identification, preparation and support of your R&D claim. This includes timeliness of R&D tax compliance work whether you are a small company or large and supporting you through all phases of an ATO or AusIndustry review. - Current at 16 December 2020
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