New incentives for R&D -: Recent changes to R&D tax concession:: 175% tax concession and cash rebates for R&D

被引：0

作者：

Muttilainen, S ^{[1
]}

Needham, A ^{[1
]}

机构：

[1] Ernst & Young, SER Tax & Law, Innovat & Incent, Melbourne, Vic 3000, Australia

来源：

AUSTRALASIAN BIOTECHNOLOGY | 2002年 / 12卷 / 04期

关键词：

D O I：

暂无

中图分类号：

Q81 [生物工程学（生物技术）]; Q93 [微生物学];

学科分类号：

071005 ; 0836 ; 090102 ; 100705 ;

摘要：

'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 RD Tax Offset.

引用

页码：49 / 51

页数：3

共 50 条

[21] R&D tax breaks
不详
CHEMISTRY & INDUSTRY, 2008, (05) : 23 - 23
[22] Tax breaks for R&D
不详
CHEMISTRY & INDUSTRY, 1996, (21) : 854 - 854
[23] Agency problem in R&D and incentives for R&D
Luo, PL
Liu, LY
Zheng, SL
PROCEEDINGS OF THE SECOND INTERNATIONAL SYMPOSIUM ON MANAGEMENT OF TECHNOLOGY, 1998, : 521 - 526
[24] R&D tax incentives and the emergence and trade of ideas
Bosenberg, Simon
Egger, Peter H.
ECONOMIC POLICY, 2017, 32 (89) : 41 - +
[25] Limits of tax regulation: Evidence from strategic R&D classification and the R&D tax credit
Laplante, Stacie K.
Skaife, Hollis A.
Swenson, Laura A.
Wangerin, Daniel D.
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2019, 38 (02) : 89 - 105
[26] The Impact of Environmental Tax and R&D Tax Incentives on Green Innovation
Zheng, Qian
Li, Jinye
Duan, Xiaole
SUSTAINABILITY, 2023, 15 (09)
[27] Do R&D tax incentives lead to higher wages for R&D workers? Evidence from The Netherlands
Lokshin, Boris
Mohnen, Pierre
RESEARCH POLICY, 2013, 42 (03) : 823 - 830
[28] What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union
Elschner, Christina
Ernst, Christof
Licht, Georg
Spengel, Christoph
JOURNAL OF TECHNOLOGY TRANSFER, 2011, 36 (03): : 233 - 256
[29] What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union
Christina Elschner
Christof Ernst
Georg Licht
Christoph Spengel
The Journal of Technology Transfer, 2011, 36 : 233 - 256
[30] R&D Tax Credit Extended
不详
MANUFACTURING ENGINEERING, 2008, 141 (05): : 22 - 22

← 1 2 3 4 5 →