This presentation covers:
- refundable % and $4 million cap
- clinical trial exclusion
- intensity calculation
- clawback & feedstock
- transparency and administration.
Source: Western Australia
Published Date: 19 Sep 2018
This presentation covers:
More by Steve Carroll
RSM Australia Submission to: Treasury Laws Amendment (Research and Development Incentive) Bill 2018 and Explanatory Materials - 26 October 2018 - Paper 19 Sep 2018
The R&D tax incentive - panel discussion on compliance and staying within the flags - Presentation 19 Sep 2018
What's current and where to next with the R&D tax incentive - An adviser's and administrator's perspective - Presentation 17 Aug 2018
Individual Session
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.
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