Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The R&D tax incentive is now well and truly open for business. In previous years, briefings could only speculate as to how the program could work. For the first time, we can examine the program from a real-world perspective.
Topics covered in this paper include:
successful approaches to completing applications for registration including consolidated groups
strategic issues in obtaining advance/overseas findings??
highlights from AusIndustry guidance material on core versus supporting R&D activities, dominant purpose and sector-specific R&D
making sense of ATO rulings on feedstock, clawback, building expenditure and payments to associates
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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