The sole case study featured in the federal government’s guidance for software claims under the research and development tax incentive contains a number of errors and would likely not...
A week ago I showed how Australia’s innovation effort – which has direct implications for our productivity – has fallen every year since the Coalition came to office, but what about...
The Board of Taxation has recommended business as usual for the administration of the research and development tax incentive and rejected the concept of a separate scheme just for...
The first binding determination for the research and development tax incentive has been unveiled, with hopes further binding guidance related to tech and software claims will lead to greater...
The federal government has finally confirmed that any payments made to employees through the JobKeeper scheme are not eligible for the research and development tax incentive, with companies now...
The federal government is having another go at outsourcing key elements of the research and development tax incentive, despite an audit finding its first attempt proved in many cases...
An $85 million federal government commitment from the 2018 budget to improve the compliance of the Research and Development Tax Incentive only led to 5 per cent of the...
The government’s research and development tax incentive is “counterintuitive” to innovation because it fails to focus work into Australia’s areas of strength and provides support only after the work...
The federal government will use the imminent sunsetting of the legislation underpinning the research and development tax incentive to make a number of minor changes to the popular scheme....
Total spending by Australian business on research and development remains at 2012 levels, despite small increases in each of the past three financial years. A new Australian Bureau of Statistics...