Miscellaneous 2015

Policy considerations for an Australian patent box regime

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2015


Australia has a problem with innovation efficiency. While the public and private sectors both dedicate significant resources to innovation inputs such as R&D spend, far less resources are committed to producing, protecting and commercialising innovation outputs. A preferential tax policy for profits resulting from commercialisation of IP generated and held in Australia could potentially assist to correct this imbalance. With the right integrity provisions and policy design, such a regime could also be consistent with Australia's international economic obligations and commitments.

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Miscellaneous 2015

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