A feature article by Swanson Reed is included in the August 2021 volume of The Tax Institute’s Taxation in Australia. Swanson Reed’s article covers the legislative passage of the recent changes to the R&D tax law, along with a technical analysis of the amendments. Taxation in Australia is continually ranked as Australia’s leading tax journal and is published 11 times per year, available exclusively to members of the Tax Institute. Take our online eligibility test to check whether your […]
Under the legislative amendments to the R&D tax legislation passed in 2020, a new administration measure was enacted relating to the publication of claimant data. The intention of the change was to enhance the transparency of the R&D tax incentive, and align it with other programmes where details of recipients of public support are noted in the public domain. An indication has recently been provided of how this will work in practice, and this is in accordance with the passed […]