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Substantiating an experiment commercially - The R&D tax conundrum paper

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.

Author profiles:

Damian Smyth
Damian is a Tax Principal at Swanson Reed. Current at 05 February 2013 Click here to expand/collapse more articles by Damian SMYTH.
 
Gloria LIM
Gloria is an Analyst at Swanson Reed.
Click here to expand/collapse more articles by Gloria LIM.

Adam Rogers
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 Click here to expand/collapse more articles by Adam ROGERS.
Individual sessions

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