Miscellaneous 2005

Research & development

Source: TAS

Published Date: 14 Oct 2005


This presentation discusses the key expenditure concepts of the R&D tax concession, types of deductible expenditure and their treatment, the new R&D tax offset and incremental tax concession. Issues considered include:

  • practicalities of how to identify R&D projects
  • R&D projects eligible for concessions
  • R&D plant changes
  • incremental R&D
  • cash rebate
  • R&D and tax consolidation.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Tony Baxter
  • Published On:14 Oct 2005
  • Took place at:Doherty Resort, St Helens

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2005

Share this page