Published on 19 May 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what is industrial R&D?
- what benefit do we get from encouraging industrial R&D?
- it is all that bad?
- the positive aspects of the Bill
- the government's rationale for the changes to R&D definitions has not been established
- revenue neutrality or revenue saving?
Current at 15 June 2011
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