ARTICLE · 30 AUGUST 2011

The New R&D Tax Credit

Moore Australia

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Discusses the new R&D Tax Credit Program which replaces the R&D Tax Concession effective from 1 July 2011.

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Parliament has passed the Tax Laws Amendment (Research and Development) Bill 2010 and the Income Tax Rates Amendment (Research and Development) Bill 2010. The new R&D Tax Credit Program will replace the R&D Tax Concession effective from 1 July 2011. The new R&D regime provides a more generous incentive but is limited by tighter definitions of R&D.

Moore Stephens will be running information sessions on the new R&D incentive in Sydney on 26 October 2011 and in Melbourne on 10 October 2011.

Impact to SME Sector

Given SMEs and start-ups are generally the 'hotbed' of new ideas and creativity, the R&D Tax Credit Program will foster an innovative culture and as a nation we will benefit from their R&D activities.

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