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The new R&D tax incentive and the resources sector presentation

Member Price: Free
Non Member Price: $15.00

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Published on 17 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

The new R&D tax incentive is upon us. There are winners and losers but it is still not clear who’s who. This presentation maps out the main changes from the old R&D tax concession so you can determine where claims now lie.

Topics covered include:

  • the changed definition of eligible R&D activities
  • issues relating to the eligibility of mining and minerals processing trials
  • the problems for resources claims created by the explanatory memorandum
  • the treatment of foreign-owned R&D
  • the requirements for advance and overseas findings
  • the impact of the wider feedstock expenditure provisions
  • the challenges associated with the new compliance regime.

Author profile

Kris Gale
Photo of author, Kris GALE Kris is Chairman of Michael Johnson Associates Pty Ltd (MJA). He joined MJA as a consultant in 1987 and became a Partner in 1989. Kris’s 28 years of experience in providing advice on government programs that support innovation makes him one of the most experienced people in the area. Kris is a founding member of the federal government’s R&D Tax Incentive National Reference Group. - Current at 02 June 2015
Click here to expand/collapse more articles by Kris GALE.

 

This was presented at 2012 National Resources Tax Conference .

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

Individual sessions

Preparing for tax disputes

Author(s):  John W DE WIJN,  Andrew BROADFOOT

Materials from this session:

The resources joint venture

Author(s):  Jonathon LEEK,  Peter JAROSEK

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Exploration issues

Author(s):  Andrew NELSON,  Basil MISTILIS,  Shigeaki INOUE

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Valuations - Preparing a defensible valuation

Author(s):  Stephen REID,  Thimendra KARAWDENIYA

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The new R&D tax incentive and the resources sector

Author(s):  Kris GALE

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Tax effective funding for exploration or developing a mine - alternatives to farm-out arrangements

Author(s):  Hayden BENTLEY

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MRRT - Where are we now?

Author(s):  James STRONG

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Tax issues arising for globally mobile employees

Author(s):  Ben TRAVERS,  Daniel Hodgson

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Farmout arrangements - Fallout from the ATO rulings

Author(s):  Nick HEGGART

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Roadmap for Australian resource companies investing overseas

Author(s):  Mathew CHAMBERLAIN

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Keeping our ear to the ground - The ATOs administration of the resource rent taxes

Author(s):  Stephanie MARTIN

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Fixtures: What stamp duty can teach you about income tax

Author(s):  Antony BARRIER,  Philip BISSET

Materials from this session:

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