Published on 05 Feb 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- introduction to R&D Tax Incentive and the new eligibility criteria
- explanation of core and supporting activities: what they are and how they differ
- the problems with substantiation requirements as a result of the segmenting of an R&D project into individual activities for the purpose of assessing tax offset eligibility
- a proposed solution of how to claim under the new scheme and how much documentation is enough, based on recent AAT decisions.
Damian is a Tax Principal at Swanson Reed. Current at 05 February 2013
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Gloria is an Analyst at Swanson Reed.
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Adam is a Tax Principal at Swanson Reed, Australia's largest specialist boutique R&D tax advisory firm. He has over 10 years experience managing some of Australia's largest R&D tax incentive claims. His main area of expertise focuses around assisting companies in all stages of the R&D claim defense process including AusIndustry reviews, ATO audits and AAT mediation and representation. Current at 06 December 2012
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