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Tax cases: Research and development: Bank wins a 150 percent deduction

Published on 01 Aug 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

AAT decides that expenditure on computer software development embarked on by a bank to protect its core business from competition qualifies as eligible R&D spending under sec.73B

Author profiles

Tiffany SPOONER
- Current at 19 November 2004
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Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 26 August 2009
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