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Research and Development for SMEs seminar paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

There have been significant changes and issues arising in relation to Research and Development (R&D) for business in Australia. This seminar paper covers:
- tax concessions - general principles
- mandatory R&D Plans from 1/7/2002
- tax offset for small companies (cashing out)
- premium deductions (175% tax deduction)
- schedule for tax returns
- start grant program - where is it at?
- other grants and assistance available for SMEs.

Author profile

Terence Lewis CTA
In a previous life, Terry worked for the Australian Taxation Office, in the income tax audit area. When he left the ATO in 1994 Terry became a tax manager with KPMG Peat Marwick where he developed as a specialist in tax matters relating to business enterprises. His knowledge and experience spans a broad range of tax and structuring issues relating to business enterprises, including capital gains tax, Division 7A (shareholder loans and payments), Superannuation and GST. Terry left KPMG in December 2006 to set up the chartered accounting firm Lewis Richmond, which merged with William Buck in November 2012. He is now a Director with William Buck in the Business Advisory area. - Current at 10 September 2014
Click here to expand/collapse more articles by Terry LEWIS.

 

This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA and the Tax Adviser - Don't Taint the Wine

Author(s):  Justice D Graham HILL

Materials from this session:

Income Alienation - Reviewing the Big Picture

Author(s):  Gil LEVY

Materials from this session:

Asset Protection for Professionals - Saving the Grange

Author(s):  Ken SCHURGOTT

Materials from this session:

Service Trusts in the Future

Author(s):  David W MARKS

Materials from this session:

Division 7A Issues - being prepared to survive an audit

Author(s):  Peter RILEY

Materials from this session:

Structuring a Business to take advantage of CGT Concessions

Author(s):  Gordon S COOPER

Materials from this session:

Self Managed Superannuation Fund Investment Rules

Author(s):  Mark PIZZACALLA

Materials from this session:

Research and Development for SMEs

Author(s):  Terry LEWIS

Materials from this session:

My Client the Primary Producer - Breaking the Drought

Author(s):  Barbie CHIRO

Materials from this session:

My Client the Expatriate - Secrets of 'Old' World Vintages

Author(s):  Paul ELLIS

Materials from this session:

My Client the Writer/Performer/Sports Person

Author(s):  Bill BAILLIE

Materials from this session:

My Client the Divorcee - Grapes of Wrath

Author(s):  Arlene MACDONALD

Materials from this session:

Demerging, Retiring and Rolling Over

Author(s):  Tony BAXTER

Materials from this session:

Part IVA at age 21 - Has it Reached Maturity?

Author(s):  AH (Tony) SLATER

Materials from this session:

Fixing your tax problem: where to go for what and why?

Author(s):  Dr Michael DIRKIS,  Peter HAGGSTROM

Materials from this session:

Further details about this event:

 

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