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06 Aug 12 Consultation on R&D Quarterly Credits

In media release No 2012/083, issued 3 August 2012, the Assistant Treasurer and Minister Assisting for Deregulation, David Bradbury, announced the release of a public consultation paper to provide an opportunity for small and medium sized companies and other stakeholders to contribute to the design of the R&D Tax Incentive quarterly credits initiative.

R&D quarterly credits will be an opt-in element of the Government's R&D Tax Incentive, which will further improve company cash flow and enhance incentives to invest in R&D activities. Quarterly credits will be available to small and medium sized companies eligible for the R&D refundable tax offset. Quarterly credits will be accessible for each quarter commencing on or after 1 January 2014.

Consultation on the paper will close on Friday 31 August 2012.


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