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  R&D tax incentive 2012

The new R&D tax incentive and the resources sector

Source: Western Australia

Published Date: 17 Oct 2012

 

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The new R&D tax incentive is upon us. There are winners and losers but it is still not clear who’s who. This paper maps out the main changes from the old R&D tax concession so you can determine where claims now lie.

Topics covered include:

  • the changed definition of eligible R&D activities
  • issues relating to the eligibility of mining and minerals processing trials
  • the problems for resources claims created by the explanatory memorandum
  • the treatment of foreign-owned R&D
  • the requirements for advance and overseas findings
  • the impact of the wider feedstock expenditure provisions
  • the challenges associated with the new compliance regime.
Author(s)

Individual Session

The new R&D tax incentive and the resources sector

Author(s): Kris Gale
Materials from this session:

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Details

  • Published By: Kris Gale
  • Published On:17 Oct 2012
  • Took place at:Perth Convention and Exhibition Centre

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