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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 Swanson Reed’s Chief Executive Officer. He is active in innovation tax policy issues and regularly involved in consultations during proposed changes to the R&D tax incentive and other measures impacting start-ups and companies undertaking R&D activity. Damian has a wealth of experience in the hands-on preparation and substantiation of R&D claims and managing ATO/AusIndustry compliance matters. - Current at 05 September 2017
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Damian Smyth
Damian is Swanson Reed’s Chief Executive Officer. He is active in innovation tax policy issues and regularly involved in consultations during proposed changes to the R&D tax incentive and other measures impacting start-ups and companies undertaking R&D activity. Damian has a wealth of experience in the hands-on preparation and substantiation of R&D claims and managing ATO/AusIndustry compliance matters. - Current at 05 September 2017
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
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Individual sessions

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