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Nurturing or stifling ideas?


This article outlines the likely operation of the new Research and Development Tax Incentive and identifies areas that warrant further consideration. The new regime is intended to provide a more effective and predictable level of support for companies engaging in Research and Development in Australia. However, the proposed changes have sparked debate amongst current and future claimants and professional advisers.

Author profiles

Vargha Zare
Vargha is a Manager with PricewaterhouseCoopers. - Current at 01 April 2010
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Amanda Hocking
Photo of author, Amanda HOCKING Amanda is the head of PwC Adelaide’s tax practice and, with over 20 years of experience as a tax consultant, has a wide range of experience relating to corporate and international taxes. In recent years, she has also focussed on specialist tax areas such as GST, research and development, and payroll tax. Prior to moving into professional services, Amanda worked in the ATO for 13 years, many of which were spent in the audit area. As a consequence, she has a keen interest in assisting clients in the management of tax audits. - Current at 18 January 2011
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