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Nurturing or stifling ideas?

Published on 01 Dec 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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

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Amanda HOCKING

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