Skip to main content

Your shopping cart is empty

Does drinking on the job count as R&D? presentation


Many business principals are not aware that they are entitled to the concession, while practitioners are generally unaware of the business’s activities that might qualify for R&D. The R&D tax concession can apply to any company that undertakes research on products, processes or inputs where the outcome is not known. Under the recently revised rules, a business undertaking R&D can effectively get cash tax rebates even where they are paying no tax in that year. This would apply to many involved in the production of beer, spirits, wine and cider.

This presentation commences with a brief overview of the R&D tax concession and then uses a number of case studies to show the practical application of the R&D tax concession to businesses that are down the end of the dirt road. It covers:

  • R&D 101: the recent changes summarised
  • what constitutes R&D now?
  • R&D in pots, stills and barrels: in-the-ground and above-the-ground opportunities
  • R&D opportunities arising from the trendy and rapidly developing organic product market.

Author profile:

Anthony Ince CTA
Tony has more than 20 years' experience in the indirect tax field, recently taking up a consulting role with RSM Bird Cameron in Perth. Most of his work is in the areas of GST, Payroll Tax and fuel Tax Credits. For several years he sat on the Western Australian State Revenue Liaison Committee as part of his role as Chairman of the Taxation Committee at the WA Chamber of Commerce and Industry. Current at 22 March 2016 Click here to expand/collapse more articles by Tony INCE.

This was presented at Tax Through the Bottom of a Glass.

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

Individual sessions

Division 40: Intellectual property

Author(s):  Campbell RANKINE

Materials from this session:

Keynote address: Shed's Brewery - A taxing lifestyle business

Author(s):  Willie SIMPSON

Materials from this session:

Wine and whiskey - Are they super businesses?

Author(s):  Matthew TOL

Materials from this session:

"A day on the bog with Bill Lark"

Author(s):  Bill LARK

Materials from this session:

Turning water into wine


Materials from this session:

Is your client's product destined to sail the seven seas?

Author(s):  Kerrie SADIQ

Materials from this session:

Further details about this event:


Copyright Statement