Published on 01 Apr 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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.
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