R&D Tax Incentives Around The World

Government Discussion Paper and Consultation on Patent Box for Medical and Biotechnology Sectors

In the May federal budget, the Australian Government announced that it will introduce a patent box for eligible income associated with new patents in the medical and biotechnology sectors. The patent box will apply to companies for income years commencing […]

Board of Taxation Review to Evaluate the Dual-Agency Administration Model for the Research and Development Tax Incentive

Australia’s R&D tax incentive program is dually administered by two government agencies: AusIndustry (on behalf of Industry Innovation and Science Australia): registers R&D activities disclosed in applications lodged with the agency. AusIndustry has authority to make findings on eligibility of […]