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Research & development tax concession: recent changes presentation

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.

Author profile:

Claire GILL
Claire is technical leader, innovation segment at the Australian Taxation Office.
Current at 29 March 2005

 

This was presented at Research & Development: Are your clients missing out on valuable concessions?.

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Individual sessions

Research and Development Tax Concession: recent changes

Author(s):  Claire GILL

Materials from this session:

R&D tax concession

Author(s):  Peter VINEY

Materials from this session:

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