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ATO ID 2015/5 Research and Development: Disposal of research & development results and future payments
February 17th, 2015Does the disposal of research and development (R&D) results provision in section 355-410 of the Income Tax Assessment Act 1997 (ITAA 1997) include amounts from the licensing of intellectual property (IP) payable in the future, subject to achieving future development and sales milestones? Yes. The disposal of R&D results provision in section 355-410 of the ITAA 1997 includes amounts from the licensing of IP payable in the future. These include future payments that are referrable to future development of the IP and […]
ATO ID 2015/4 Income tax: Research and Development: Disposal of research and development results
February 17th, 2015Does the R&D disposal of results provision in section 355-410 of the Income Tax Assessment Act 1997 (ITAA 1997) contemplate apportioning an amount received by an R&D entity where the amount comprises of payment for results from research and development (R&D) and non-R&D activities? Yes. Section 355-410 of the ITAA 1997 is only concerned with bringing to account the disposal proceeds for the results for which an R&D entity is entitled to a tax offset under Division 355 of the ITAA 1997 […]
ATO ID 2015/6 Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group
February 17th, 2015Can the head company of a consolidated group access the non-refundable carry forward R&D tax offsets available to a joining entity at the joining time?Yes. The head company of a consolidated group can access the non-refundable carry forward R&D tax offsets available to the joining entity at the joining time. In order to apply the carry forward tax offset after the joining time, the head company will need to overcome the limitations in section 65-40 of the Income Tax Assessment Act […]
Government commitment to stable R&D Tax Incentive desperately needed after retrospective cuts
February 16th, 2015Today Tax Laws Amendment (Research and Development) Bill 2013 officially passed both houses of Parliament and is now awaiting royal assent. The bill initially proposed to deny access to the R&D Tax Incentive for companies with income exceeding $20 billion. Treasury anticipated this measure would provide $1.1 billion in savings over the forward estimates and $350 million in FY15. The initial proposal was anticipated to affect less than 25 corporate groups. Amendments to the bill were recently approved by the House of Representatives […]
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News & Research
News & ResearchCochlear Comments on Australian R&D Tax and Innovation Policy
A recent article in The Australian has outlined comments from Dig Howitt, CEO of Cochlear, who believes Australia is at a crossroads when it comes to commercialising new innovative products. Howitt noted the country’s current tax regime hinders research and development […]
ATO Release First R&D Tax Incentive Transparency Reporting Data
As now required by law, The Australian Taxation Office (ATO) has released its first annual Research and Development (R&D) tax transparency report on entities claiming the R&D tax offset. The information the ATO published includes: name of the R&D entity […]
