Skip to main content
shopping_cart

Your shopping cart is empty

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
Current at 08 February 2013 Click here to expand/collapse more articles by Damian SMYTH.
 
Gloria LIM
Gloria is an Analyst at Swanson Reed. Current at 08 February 2013 Click here to expand/collapse more articles by Gloria LIM.

Adam ROGERS
Current at 08 February 2013 Click here to expand/collapse more articles by Adam ROGERS.

 

Individual sessions

Further details about this event:

 

Copyright Statement
click to expand/collapse