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The new research and development tax concession - a tax break for innovators?

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Published on 01 Nov 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

On the 23 May 2001, the Federal Government announced a change to the 175 per cent Premium R & D Tax Concession from a research intensity model as announced on 29 January 2001, to a model based on R & D Expenditure. To ensure the concession continues to focus on its policy intent, mandatory grouping rules and other anti-avoidance measures have been introduced for both the 175 per cent Premium R&D Tax Concession and the R&D Tax Rebate.

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Paul NITSCHKE
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