Published on 20 Apr 05
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation discusses the key expenditure concepts of the R&D tax concession (eg types of deductible expenditure and their treatment, the depreciating asset regime, core technology, feedstock rules, clawback and own behalf rules), as well as the new R&D tax offset and incremental (175%) tax concession, the grouping rules and the R&D tax schedule.
Claire is technical leader, innovation segment at the Australian Taxation Office.
Current at 29 March 2005