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Reform not innovation: The future of R&D in Australia


In what is regarded as the biggest reform to Australian business innovation policy in over a decade, the Australian Government released the Exposure Draft material covering the Tax Laws Amendment (Research and Development) Bill 2010 together with Explanatory Materials on 18 December 2009. The Exposure Draft introduces a new R&D Tax Credit regime, which will take effect from 1 July 2010. This paper aims to walk through the main features as currently drafted while providing commentary where appropriate.

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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