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

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Published on 19 Sep 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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?

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Steve Carroll

 

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