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Published on 18 Oct 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
On the surface, the transition from the R&D Tax Concession to the R&D Tax Incentive appears to be superficial, but changes to the definition of eligible R&D activities have caused headaches for companies in the resources sector. This paper provides a resources focused overview of the R&D Tax Incentive, as well as tips and traps for companies lodging R&D Tax Incentive applications.
Topics covered include:
the changed definition of eligible R&D activities
issues relating to the eligibility of mining and minerals processing trials
the treatment of foreign-owned R&D
the requirements for advance and overseas findings
the impact of the wider feedstock expenditure provisions
the challenges associated with the new compliance regime.
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