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R&D tax incentive legislation :Exception for large businesses
November 15th, 2013A new R&D tax incentive legislation of the Income Tax Assessment Act 1997, section s355-103, will provide an exception for large business in claiming R&D tax incentive benefits. The new section will be back dated to 1 July 2013, and as of late yesterday afternoon been moved to a second reading in the lower house. The Tax Laws Amendment (Research and Development) Bill 2013 contains the following parts: 355-103 Exception for large businesses 1) Despite section 355-100, an * R&D entity is not entitled under […]
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News & Research
News & Research
News & ResearchThe Administrative Appeals Tribunal (AAT) was originally established in 1976 and provides independent merits review of a wide range of administrative decisions made under the laws of the Commonwealth of Australia. The AAT has traditionally been the first course of […]
Following the support of both major political parties, the legislation to enact the publication of Research and Development (R&D) expenditure claimant information was passed in 2021. Reforms to the policy and administration of the R&D Tax Incentive (R&DTI) program were within Treasury Laws […]
