R&D tax incentive 2012

The cross border/international aspects of the new R&D regime

Source: New South Wales

Published Date: 17 Oct 2012

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The new R & D regime commenced in 2011 and it contains a number of significant changes generating the loss of existing opportunities and the creation of new opportunities.

This paper covers:

  • who and what qualifies now that did not qualify before
  • what does not qualify now that did qualify before
  • the opportunity to secure claims via Overseas and Advance Findings
  • new opportunities to encourage international R&D to be done in Australia 
  • relaxing of rules allowing international ownership of R&D project IP
  • other changes to the incentives
  • what your company needs to be doing differently.

Individual Session

The cross border/international aspects of the new R&D regime

Author(s): Ian Ross-Gowan CTA

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

R&D tax incentive 2012

Share this page