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The new R&D tax concession paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

Australia’s R&D tax concession system is undergoing its most profound changes since its introduction in 1985. The Review of the National Innovation System proposes a tax credit system with additional incentives for companies with turnover under $50 million. New rules and definitions will impact all companies involved in product development, process improvement and innovation generally. This paper explains the changes and identifies strategies for companies to manage this transition and participate in the new R&D tax credit system including:

  • key changes by the new Government
  • practical implications of those changes to business
  • R&D compliance issues
  • recent R&D developments (ATO and AusIndustry rulings)
  • transitional arrangements and planning issues.

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
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Paul Van Bergen
Paul is a specialist R&D tax partner with KPMG and heads its R&D practice in Sydney. He has extensive experience in providing both private and public sector clients with technical advice in relation to all types of R&D and Government Grants and Incentives. - Current at 12 September 2011
Click here to expand/collapse more articles by Paul VAN BERGEN.

 

This was presented at 24th National Convention 2009 .

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Justice Hill Memorial Lecture - Statutory interpretation

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The Commissioner’s powers of general administration: How far can he go?

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Tax treatment of liabilities – The unexplored parallel universe

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Foreign income review

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Trust busting, tax and the Family Court - Current issues for SME tax advisers

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GST, CGT and stamp duty

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Tax consolidation – The finishing touches?

Author(s):  Tony STOLAREK

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Getting your practice and clients ready for the new tax agents services regime

Author(s):  Sue WILLIAMSON

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Property trusts – What’s in store for the future

Author(s):  Daryl CHOO

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Administration of SME trusts

Author(s):  Ron JORGENSEN

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The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

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Building, buying, holding, selling and valuing intangible business assets

Author(s):  Andrew O'BRYAN

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TOFA 3 & 4: Practical implications for non-financial institution taxpayers

Author(s):  Neil WARD

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AMLCTF – An acronym or a possible jail sentence?

Author(s):  David J WILLIAMS

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GST and property - Finding paths to certainty or is it an irremediable mess?

Author(s):  Gina LAZANAS,  Andrew SOMMER

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Tax-exempt charities and Prescribed Private Funds and other private charitable foundations

Author(s):  John EMERSON

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Small business CGT concessions – Some things that may surprise you!

Author(s):  Stephen HOLMES

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Corporate restructuring: The toolbox and the combinations

Author(s):  Joshua CARDWELL

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Credit crunch and distressed markets

Author(s):  Duncan R C BAXTER

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Author(s):  Daniel BUTLER,  Bryce FIGOT

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Author(s):  Marc SIMPSON

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Author(s):  Daniel FRY,  Reagan GRUENTHAL

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Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

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