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The new R&D tax incentive and the resources sector paper

Published on 17 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

The new R&D tax incentive is upon us. There are winners and losers but it is still not clear who’s who. This paper maps out the main changes from the old R&D tax concession so you can determine where claims now lie.

Topics covered include:

  • the changed definition of eligible R&D activities
  • issues relating to the eligibility of mining and minerals processing trials
  • the problems for resources claims created by the explanatory memorandum
  • the treatment of foreign-owned R&D
  • the requirements for advance and overseas findings
  • the impact of the wider feedstock expenditure provisions
  • the challenges associated with the new compliance regime.

Author profile:

Author Photo - Kris Gale
Kris Gale
Kris is Chairman of Michael Johnson Associates Pty Ltd (MJA). He joined MJA as a consultant in 1987 and became a Partner in 1989. Kris’s 28 years of experience in providing advice on government programs that support innovation makes him one of the most experienced people in the area. Kris is a founding member of the federal government’s R&D Tax Incentive National Reference Group. Current at 02 June 2015 Click here to expand/collapse more articles by Kris GALE.
 

This was presented at 2012 National Resources Tax Conference.

Get a 20% discount when you buy all the items from this event.

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Author(s):  Stephanie MARTIN

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