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Research and development paper

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Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE

The passing of two new tax bills in 2011, the Tax Laws Amendment (Research and Development) Bill 2010 and the Income Tax Rates Amendment (Research and Development) Bill 2010, has provided the opportunity to make significant cash savings on eligible research and development (R&D) activities and greater flexibility regarding intellectual property rules. The laws allow for an increased ability to claim overseas R&D, and the opportunity to apply for a Private Binding Ruling on R&D activities. Importantly, the government is targeting the new program at small-to-medium-size enterprises, that can save up to 45 cents on every dollar of R&D spend.

This paper helps you identify the opportunities these changes provide, ensuring you get the most out of your R&D tax incentive.

Author profiles

David Gelb
David Gelbis a Principal Director of R&D at KPMG and was KPMG’s NationalR&D Partner from 2000-2020.David was also KPMG’s Global Head of R&D from 2005-2020.David has been extensively involved in R&D Tax policy issues and has been KPMG’s key liaison person with the ATO and AuIndustry. David has advised Australian and multinational companies on R&D for 30 years. - Current at 19 October 2021
Click here to expand/collapse more articles by David GELB.
Phillip Renshaw CTA
Phil is a Partner at KPMG. - Current at 13 March 2013
Edward BAYFORD
Edward is a Consultant at KPMG. Current at 13/03/13.
Helen GILFIDDER
    Helen is a Director at KPMG.
    Current at 13 March 2013

 

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