Published on 25 Oct 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- explanation of the new requirements and some examples of its application
- discussion of the eligibility of core and supporting activities undertaken by SMEs and large corporates
- what are the differences between the new definitions and those under the old R&D tax concession program?
- what substantiation is required?
Please note a video of Karen Stein's presentation is attached to Jamie Munday's materials and can be downloaded there.
Current at 07 December 2011