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The cross border/international aspects of the new R&D regime paper

Member Price: $57.00
Non Member Price: $75.00

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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 17 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The new R & D regime commenced in 2011 and it contains a number of significant changes generating the loss of existing opportunities and the creation of new opportunities.

This paper covers:

  • who and what qualifies now that did not qualify before
  • what does not qualify now that did qualify before
  • the opportunity to secure claims via Overseas and Advance Findings
  • new opportunities to encourage international R&D to be done in Australia 
  • relaxing of rules allowing international ownership of R&D project IP
  • other changes to the incentives
  • what your company needs to be doing differently.

Author profile

Ian Ross-Gowan CTA
Ian Ross-Gowan is a Director with Michael Johnson Associates, Australia's largest independent advisor on R&D programs. Prior to commencing with MJA in 2008, Ian was the Group Taxation Manager of OneSteel. He has been working in R&D from a tax perspective since 1993 including the R&D Tax Concession, R&D Tax Incentive and the 1990s investment allowance. Ian is the major author of the R&D sections of CCH tax guides and writes R&D articles for The Tax Institute's Taxation in Australia journal and is a candidate for a PhD in taxation law with the University of NSW undertaking research into the taxation and accounting treatment of long-term complex production assets. - Current at 29 October 2012
Click here to expand/collapse more articles by Ian Ross-Gowan.

 

This was presented at International Masterclass 2012 .

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