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The cross border/international aspects of the new R&D regime presentation


The new R & D regime commenced in 2011 and it contains a number of significant changes generating the loss of existing opportunities and the creation of new opportunities.

This presentation covers:

  •  Who and what qualifies now that did not qualify before
  • What does not qualify now that did qualify before
  • The opportunity to secure claims via Overseas and Advance Findings
  • New opportunities to encourage international R&D to be done in Australia 
  • Relaxing of rules allowing international ownership of R&D project IP
  • Other changes to the incentives
  • What your company needs to be doing differently.

Author profile:

Ian Ross-Gowan CTA
Ian Ross-Gowan is a Director with Michael Johnson Associates, Australia's largest independent advisor on R&D programs. Prior to commencing with MJA in 2008, Ian was the Group Taxation Manager of OneSteel. He has been working in R&D from a tax perspective since 1993 including the R&D Tax Concession, R&D Tax Incentive and the 1990s investment allowance. Ian is the major author of the R&D sections of CCH tax guides and writes R&D articles for The Tax Institute's Taxation in Australia journal and is a candidate for a PhD in taxation law with the University of NSW undertaking research into the taxation and accounting treatment of long-term complex production assets. Current at 29 October 2012 Click here to expand/collapse more articles by Ian Ross-Gowan.

This was presented at International Masterclass 2012.

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

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Further details about this event:


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