This video covers:
- the new requirements for ‘core’ and ‘supporting’ research and development activities
- differences between the new definitions under the R&D tax incentive and those under the old definitions under R&D tax concession
- eligibility of core and supporting activities undertaken by SMEs and large corporates
- what substantiation is required?
- supporting R&D activities.
Purchase individual materials from this session:
The changes to the definition of core & supporting R&D activities
Author(s): Jamie Munday