Published on 01 Dec 07
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In September this year legislation was enacted, extending the application of the current R&D Tax Concession program to R&D undertaken by Australian entities on behalf of foreign owned grouped entities. The new provisions will impact on what activities and expenditure can be claimed and also the claiming process itself. But has it gone far enough? How complex are the new rules and will they have broad appeal?
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