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The new R&D tax incentive and the resources sector presentation

Published on 17 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

The new R&D tax incentive is upon us. There are winners and losers but it is still not clear who’s who. This presentation maps out the main changes from the old R&D tax concession so you can determine where claims now lie.

Topics covered include:

  • the changed definition of eligible R&D activities
  • issues relating to the eligibility of mining and minerals processing trials
  • the problems for resources claims created by the explanatory memorandum
  • the treatment of foreign-owned R&D
  • the requirements for advance and overseas findings
  • the impact of the wider feedstock expenditure provisions
  • the challenges associated with the new compliance regime.

Author profile

Kris Gale
Photo of author, Kris GALE Kris is Chairman of Michael Johnson Associates Pty Ltd (MJA). He joined MJA as a consultant in 1987 and became a Partner in 1989. Kris’s 28 years of experience in providing advice on government programs that support innovation makes him one of the most experienced people in the area. Kris is a founding member of the federal government’s R&D Tax Incentive National Reference Group. - Current at 07 May 2015
Click here to expand/collapse more articles by Kris GALE.

 

This was presented at 2012 National Resources Tax Conference .

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

Individual sessions

Preparing for tax disputes

Author(s):  John W DE WIJN,  Andrew BROADFOOT

Materials from this session:






MRRT - Where are we now?

Author(s):  James STRONG

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Keeping our ear to the ground - The ATOs administration of the resource rent taxes

Author(s):  Stephanie MARTIN

Materials from this session:


Further details about this event:

 

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