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Technology companies - Expectations of the Australian Taxation Office paper

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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 12 Apr 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • rates of the R&D tax offset
  • aggregated turnover
  • record keeping
  • expenditure in relation to specific activities
  • payments to associates
  • AusIndustry/ATO joint risks
  • publications.

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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This was presented at Tax Innovation and the Ideas Boom .

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Individual sessions

Technology companies - Expectations of the Australian Taxation Office

Author(s):  Brett Challans

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ATO and technology companies - Industry insights

Author(s):  Georgia King-Siem

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Topical issues in startup structures

Author(s):  Joel Cox,  James Newnham

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When Australian technology companies go global

Author(s):  Anthony KLEIN

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R&D tax incentive - Expectations of AusIndustry and the ATO

Author(s):  Andrew Lewis

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Tax & intellectual property

Author(s):  Cameron RIDER,  Magnus Morton

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In support of research and development

Author(s):  Hank SCIBERRAS,  Roisin ARKWRIGHT

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