shopping_cart

Your shopping cart is empty

R&D and Start-ups Half Day

Published on 19 Sep 2018 | Took place at Crown Perth, Burswood, WA

This event covered the following topics:

  • post 1 July Budget changes
  • the R&D tax incentive- changes in the compliance landscape
  • the R&D tax incentive - panel discussion on compliance and staying within the flags
  • employee share scheme start-up concessions
  • early stage innovation companies (ESIC) – understanding the incentives.

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

shopping_cart Add all items to cart - $240.01
Individual sessions

Early Stage Innovation companies (ESIC) – Understanding the incentives

Author(s):  Jessica Brass

This paper covers:

  • an ESIC
  • eligible shares
  • eligible investors
  • tax incentives
  • practical learnings.
Materials from this session:

RSM Australia Submission to: Treasury Laws Amendment (Research and Development Incentive) Bill 2018 and Explanatory Materials - 26 October 2018

Author(s):  Steve Carroll

This paper covers:

  • question 1: do you foresee any implementation and ongoing compliance challenges arising from the proposed calculation of R&D intensity?
  • question 2: does the proposed method of calculation of R&D intensity pose any integrity risks?
  • question 3: could total expenditure be aggregated across a broader economic group? would this create any implementation and ongoing compliance challenges?
  • question 4: does the definition of clinical trials for the purpose of the R&DTI appropriately cover activities that may be conducted now and into the future?
  • question 5: does the proposed finding process represent an appropriate means of identifying clinical trials expenditure for the purposes of the $4 million refund cap?
  • question 6: do the draft feedstock and clawback provisions give rise to any unintended consequences that need to be addressed?
Materials from this session:

Employee share scheme start-up concessions

Author(s):  Bryan McFadzean

This paper covers:

  • conditions for concessional treatment
  • concessional tax treatment
  • valuation
  • deduction for employers
  • planned deduction.
Materials from this session:

The R&D tax incentive - panel discussion on compliance and staying within the flags

Author(s):  Ezra HEFTER,  Steve Carroll

This presentation covers:

  • AusIndustry review process
  • ATO review process
  • substantiation
  • tax alert
  • compliance process.
Materials from this session:

The R&D tax incentive – Changes in the compliance landscape

Author(s):  Ezra HEFTER

This presentation covers:

  • the compliance landscape- what is it and why does it matter
  • what are R&D activities
  • substantiation
  • regulatory framework for compliance- the law and its practice
  • tax alerts and guidance material
  • R&D tax governance.
Materials from this session: