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ATO ID 2013/11 Income Tax Research and Development – tax incentive – combination of exempt entities
August 19th, 2014Will Item 2 of the table in subsection 355-100(1) of the Income Tax Assessment Act 1997 (ITAA 1997) apply to a company when two or more exempt entities who are not affiliates, together beneficially own interests in the company carrying more than 50% of the voting rights or rights to a distribution of income or capital? Yes. Item 2 of the table in subsection 355-100(1) of the ITAA 1997 will apply to the company where two or more exempt entities, irrespective of […]
ATO ID 2012/89 – R&D Feedstock adjustments – creation of a prototype
August 15th, 2014Does a ‘feedstock adjustment’ arise under section 355-465 of the Income Tax Assessment Act 1997 (ITAA 1997) in relation to expenditure incurred by an ‘Research and Development (R&D) entity’ in creating a prototype which is a depreciating asset, but not one used in acquiring or producing any ‘feedstock inputs’? Simply, the answer is no. A feedstock adjustment does not arise under section 355-465 of the ITAA 1997 where an R&D entity incurs expenditure on constructing a prototype which is a tangible depreciating […]
Australian Innovation: Go Hard or Go Home…
August 3rd, 2014With troubled commodity prices, higher employment costs and a diminishing manufacturing sector, Australia’s immediate future doesn’t look bright. Unlike the United Kingdom, the United States and most of the developed world, Australia has no current innovation strategy or policy. If we don’t act quickly to develop a plan to support innovation, particularly SME’s in the manufacturing sector, business confidence will fall, and investment in long term projects will disappear. It is the responsibility of Government to plan and incentivize our future. […]
Australian Innovation System Senate Inquiry
July 31st, 2014On 18 March 2014 the Senate referred the inquiry into Australia’s innovation system to the Senate Economics References Committee. The Economics Legislation Committee inquires allow interested parties to submit their views on the Australian Innovation System. Swanson Reed’s submission focused on key areas of policy and investment in order to ensure Australia remains globally significant in an increasingly competitive world. Our key points are illustrated below: With the rise of Asia, a well executed innovation strategy involving full and fair stakeholder […]
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News & Research
News & Research
News & ResearchState of R&D Tax Policy Heading into Federal Election
The federal election is due to be held Saturday, 21 May 2022. Thankfully, after years of instability and uncertainty, it is not expected that the R&D Tax Incentive will be impacted by the upcoming election campaign (in the short term […]
AusIndustry Conducting Briefing Session to Provide an Overview of the Refreshed Software Guidance
In April 2022, AusIndustry released a new guidance document titled “Software-related activities and the Research and Development (R&D) Tax Incentive“. Whilst nothing in the new guidance is particularly surprising, there are some new principles which do not seem to have […]
