Source: Western Australia
Published Date: 20 Apr 2005
This presentation discusses the key expenditure concepts of the R&D tax concession (eg types of deductible expenditure and their treatment, the depreciating asset regime, core technology, feedstock rules, clawback and own behalf rules), as well as the new R&D tax offset and incremental (175%) tax concession, the grouping rules and the R&D tax schedule.
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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.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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