Free Call: 1800 792 676
ATO Guidance and Materials
Worksheet of feedstock within Company Income Tax Returns
March 11th, 2014A feedstock adjustment must be included in a company’s assessable income when Tax Offsets for R&D Expenditure are obtained on products which are marketable or applied to a company’s own use. The addition to assessable income for feedstock adjustments was a key new requirement of the R&D Tax Incentive Regime. In an effort to assist with tax compliance, companies currently using MYOB will be required to complete a feedstock worksheet outlining the basis of any relevant feedstock adjustment. Whilst this […]
Draft Taxation Determination TD 2013/D9 released by ATO for public comment
December 12th, 2013Last week, the ATO released for public comment draft Taxation Determination “Income tax: when will Design Expenditure incurred by an R&D entity be included in the cost of a tangible depreciating asset within paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?” Submissions are due by 24 January 2014. The draft Taxation Determination is concerned with situations where an R&D entity incurs expenditure on various stages of design activities, connected with it […]
Categories
- ATO Guidance and Materials
- AusIndustry Guidance and Materials
- Case Law
- Federal Budget 2021
- Federal Budget 2022
- 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
- Recent News
- Tax Determinations
Archives
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- 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 & ResearchPure Hydrogen Corporation Provides Update on Settlement of Dispute to Repay R&D Tax Refund
As previously reported, Real Energy Ltd was involved in a dispute with R&D Tax Incentive programme regulators over the eligibility of its R&D activities spanning a number of years. Corporate activity between Real Energy and Strata-X has since merged to […]
R&D Tax Incentive – Reminder of Key Points Before 30 June
Companies planning registration of R&D activities in the FY22 period (for the YE 30 June 2022) should be mindful of the following before the upcoming end of the financial year: Findings for overseas activities: Companies seeking to claim expenditure for […]
