Skip to main content
shopping_cart

Your shopping cart is empty

05 Jun 12 R&D tax incentive - payments to associates

The ATO advises agents that if their company clients are claiming expenditure under the research and development (R&D) tax incentive for the 2012 year, they can either claim an R&D tax offset for expenditure incurred to an associate in the year the amount is paid or choose to claim the expenditure under another deduction provision. This choice cannot be reversed.

This is a key change from the previous R&D tax concession.

To assist agents and their clients understand these rules and provide information on the entities that may be their clients 'associate', go here

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To