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Australasian Biotechnology (backfiles)
AusBiotech
ISSN: 1036-7128
Vol. 12, No. 4, 2002, pp. 49-51
Bioline Code: au02026
Full paper language: English
Document type: Research Article
Document available free of charge

Australasian Biotechnology (backfiles), Vol. 12, No. 4, 2002, pp. 49-51

 en BIOTECH R&D - NEW INCENTIVES FOR RD RECENT CHANGES TO R&D TAX CONCESSION: 115% TAX CONCESSION AND CASH REBATES FOR R&D
Susanna Muttilainen and Alun Needham

Abstract

'Backing Australia's Ability the Federal Government's Innovation Policy announcement released on 29 January 2001, introduced a number of changes and additions to the R&D Tax Concession with a view to encouraging increased R&D spending. This article provides an update on the tax-based incentives available for R&D, including discussion of some recent changes to the legislation and new program elements. Among the changes was the introduction of 175 % Premium Concession and an opportunity for companies in a tax loss situation to obtain a cash rebate for their expenditure on R&D via a new R&D Tax Offset.

 
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Alternative site location: http://www.ausbiotech.org/content.asp?pageid=16

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