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R&D tax incentives for SMEs paper

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Published on 14 Jul 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • rates of the R&D tax offset
  • payments to associates
  • aggregated turnover
  • record keeping
  • excluded expenditure
  • who benefits from the R&D?

Author profile

Brett Challans
Brett is the Senior Director of the ATO’s Innovation Taxes team with corporate responsibility for the Research & Development Tax Incentive program. Brett is also responsible for a number of venture capital programs, including Early Stage Venture Capital Limited Partnerships (ESVCLPs), Venture Capital Limited Partnerships (VCLPs) and Early Stage Investment Companies (ESICs). He has been in the ATO for over 20 years and held a range of positions in audit, advice and technical areas. - Current at 07 September 2021
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R&D tax incentives for SMEs

Author(s):  Brett Challans

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