shopping_cart

Your shopping cart is empty

Reform not innovation: The future of R&D in Australia

Taxation in Australia | 1 Apr 10
 
Member Price: $22.00
Non Member Price: $28.00

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 01 Apr 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In what is regarded as the biggest reform to Australian business innovation policy in over a decade, the Australian Government released the Exposure Draft material covering the Tax Laws Amendment (Research and Development) Bill 2010 together with Explanatory Materials on 18 December 2009. The Exposure Draft introduces a new R&D Tax Credit regime, which will take effect from 1 July 2010. This paper aims to walk through the main features as currently drafted while providing commentary where appropriate.

Author profiles

Amanda HOCKING
Photo of author, Amanda HOCKING
Click here to expand/collapse more articles by Amanda HOCKING.
Vargha ZARE
Click here to expand/collapse more articles by Vargha ZARE.

 

Copyright Statement