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R&D Tax Incentive - The New Rules

Published on 25 Oct 2011 | Took place at Swissotel, Sydney, NSW

This event covered an in-depth briefing session on the longawaited reforms to the R&D incentive program.

This event provided a significant opportunity to engage with officials from AusIndustry and the Australian Taxation Office (ATO), who will be jointly responsible for implementing and administering the practical aspects of the new program.

R&D specialist practitioners presented and discussed their interpretation of the new law and the opportunities now available.

This event covered the new definitions of core and supporting activities, the increased opportunities to conduct activities offshore and carry out activities on behalf of foreign entities, the impact of the feedstock rules in practice and the integrity measures. Included was a panel session with specialist practitioners, the ATO and AusIndustry.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

The new feedstock rules

Author(s):  Paul VAN BERGEN

This paper covers:

  • comparison of old and new provisions
  • how ATO fact sheet follows law.

Please note the powerpoint presentation delivered by Paul van Bergen is at the end of this paper.

Materials from this session:

The changes to the definition of core & supporting R&D activities

Author(s):  Jamie Munday

This presentation covers:

  • explanation of the new requirements and some examples of its application
  • discussion of the eligibility of core and supporting activities undertaken by SMEs and large corporates
  • what are the differences between the new definitions and those under the old R&D Tax Concession program?
  • what substantiation is required?
Materials from this session:

Supporting R&D activities

Author(s):  Karen STEIN

This paper covers:

  • explanation of the new requirements and some examples of its application
  • discussion of the eligibility of core and supporting activities undertaken by SMEs and large corporates
  • what are the differences between the new definitions and those under the old R&D tax concession program?
  • what substantiation is required?

Please note a video of Karen Stein's presentation is attached to Jamie Munday's materials and can be downloaded there.

Materials from this session:

Panel

Author(s):  Nick OLIVER,  Paul VAN BERGEN,  Jamie Munday,  Karen STEIN,  David Wilson This video covers a panel discussion.

Materials from this session:

Overview of changes

Author(s):  Nicole Henry,  Bill STEVEN,  Nick OLIVER,  David Wilson

This presentation covers:

  • what is the R&D Tax Incentive?
  • what are the key features of the program?
  • what are findings:
    • advance and overseas findings.

Please note the following links were provided in lieu of a technical paper:

R&D tax incentive - Fact sheet
http://www.ausindustry.gov.au/InnovationandRandD/RandDTaxIncentive/Pages/RandDTaxIncentive-FactSheet.aspx

R&D tax incentive and R&D tax concession - Key differences information sheet
http://www.ausindustry.gov.au/InnovationandRandD/RandDTaxIncentive/Page/RandDTaxIncentiveandRandDTaxConcessionKeyDifferences-InformationSheet.aspx

R&D tax incentive - Overview
http://www.ausindustry.gov.au/InnovationandRandD/RandDTaxIncentive/Pages/RandDTaxIncentive-Overview.aspx

Materials from this session:

Administration of the R&D tax incentive

Author(s):  Nicole Henry,  Bill STEVEN,  Nick OLIVER,  David Wilson

This presentation covers:

  • the application process
  • when will the program start?
  • what will application forms require?
  • when will forms be made available?
  • education and compliance assurance.
Materials from this session: