Free Call: 1800 792 676
Swanson Reed News
Taxation Ruling: TR 2013/3A1 – Addendum
September 7th, 2015Summary of 104 106 689 matter Taxation Ruling – TR2013/3 Click Here GHP 104 160 689 Pty Ltd v. Commissioner of Taxation Click Here Decision Impact Statement – GHP 104 160 689 Pty Ltd Click Here *This must be read in conjunction with the original Taxation Ruling – TR2013/3 Following the AAT decision in GHP 104 160 689 Pty Ltd v. Commissioner of Taxation, an amendment has been made to the Taxation ruling TR 2013/3 to remove the discussion on […]
R&D Tax Incentive review to be carried out
August 24th, 2015A government review of the research and development (R&D) tax incentive program is set to be carried out by the Centre for International Economics. The Centre for International Economics (CIE) has been engaged to provide independent advice to the Review of the R&D Tax Incentive programme. The review is aimed at enabling mid-sized businesses to provide feedback on the value of innovation incentives to remain competitive in a global economy. The Review is interested in canvassing a broad variety of […]
CSL urges cuts to advanced manufacturing tax rate
August 4th, 2015Australian biotech company CSL is calling for a lower advanced manufacturing tax rate. Last year the company decided to build a $500 million plant in Switzerland over Australia due to factors such as proximity to market, availability of staff, market experience and, specifically, a lower corporate tax rate within the country. CSL’s chief financial officer, Gordon Naylor, acknowledges tax is not the only deterrent to doing more in Australia, he says it’s a central element. That’s why CSL is pushing […]
Commissioner of Taxation v Desalination Technology Pty Ltd
July 9th, 2015AAT Decision – Desalination Technology Pty Ltd v FCT Click Here Federal Court Decision – FCT v Desalination Technology Click Here Commissioner of Taxation v Desalination Technology Pty Limited [2015] FCAFC 96 After previously dismissing the appeal, the Full Court of the Federal Court has allowed the Commissioner to appeal the decision of the AAT in Desalination Technology Pty Ltd and FCT [2013] AATA 846. The AAT previously held that the taxpayer had incurred expenditure payable to a related party […]
Categories
- ATO Guidance and Materials
- AusIndustry Guidance and Materials
- Case Law
- For Accountants
- General Information
- Government Policy and Treasury
- Industry Specific Issues
- Interpretative Decisions
- Legislation and Parliamentary Matters
- R&D Tax Credit
- R&D Tax Funding Strategies
- R&D Tax Loans
- Tax Determinations
Archives
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- September 2018
- July 2018
- June 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- September 2017
- August 2017
- July 2017
- June 2017
- May 2017
- April 2017
- March 2017
- February 2017
- January 2017
- December 2016
- November 2016
- October 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- March 2016
- February 2016
- January 2016
- December 2015
- November 2015
- October 2015
- September 2015
- August 2015
- July 2015
- June 2015
- May 2015
- April 2015
- March 2015
- February 2015
- January 2015
- November 2014
- October 2014
- September 2014
- August 2014
- July 2014
- June 2014
- May 2014
- April 2014
- March 2014
- February 2014
- January 2014
- December 2013
- November 2013
- October 2013
- September 2013
- May 2013
- April 2013
- March 2013
- September 2012
- August 2012
- June 2012
Quick Contact
News & Research
News & Research
News & ResearchInnovationAus Reports Proposed Changes to the R&D Tax Incentive are Now Unlikely to Pass
InnovationAus has reported this week that proposed changes to the R&D tax incentive are now unlikely to pass as legislation this year: A reform bill proposing controversial changes to the R&D Tax Incentive for FY20 was being considered by the Senate prior to the onset […]
COVID-19 and the R&D Tax Registration Deadline for YE 30 June 2019 (AusIndustry Announcement)
Our thoughts are with all who are directly impacted by the Coronavirus crisis, and we remain optimistic that the resolve of Australians will prevail. Swanson Reed has taken measures to protect our staff and clients, and will be fully functional […]
