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Please use this identifier to cite or link to this item: http://hdl.handle.net/1807/24043


Title: BIOTECH R&D - NEW INCENTIVES FOR RD RECENT CHANGES TO R&D TAX CONCESSION: 115% TAX CONCESSION AND CASH REBATES FOR R&D
Authors: Muttilainen, Susanna
Needham, Alun
Issue Date: 31-Dec-2002
Publisher: AusBiotech
Citation: Australasian Biotechnology (backfiles) (ISSN: 1036-7128) Vol 12 Num 4
Abstract: 'Backing Australia's Ability the Federal Government's Innovation Policy announcement released on 29 January 2001, introduced a number of changes and additions to the R&D Tax Concession with a view to encouraging increased R&D spending. This article provides an update on the tax-based incentives available for R&D, including discussion of some recent changes to the legislation and new program elements. Among the changes was the introduction of 175 % Premium Concession and an opportunity for companies in a tax loss situation to obtain a cash rebate for their expenditure on R&D via a new R&D Tax Offset.
URI: http://hdl.handle.net/1807/24043
Other Identifiers: http://www.bioline.org.br/abstract?id=au02026
Rights: Copyright 2002 - AusBiotech
Appears in Collections:Bioline International Legacy Collection

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