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  R&D tax incentive Miscellaneous 2013

Substantiating an experiment commercially - The R&D tax conundrum

Source: Western Australia

Published Date: 5 Feb 2013

 

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This paper covers:

  • introduction to R&D Tax Incentive and the new eligibility criteria
  • explanation of core and supporting activities: what they are and how they differ
  • the problems with substantiation requirements as a result of the segmenting of an R&D project into individual activities for the purpose of assessing tax offset eligibility
  • a proposed solution of how to claim under the new scheme and how much documentation is enough, based on recent AAT decisions.
Author(s)

Individual Session

Substantiating an experiment commercially - The R&D tax conundrum

Author(s): Damian Smyth , Gloria Lim , Adam Rogers
Materials from this session:

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