Last night the senate voted on the Tax & Superannuation Laws (2014 Measures No. 5) Bill 2014 which included a proposal to introduce an across-the-board cut of 1.5% to the R&D Tax Offset Rates of 40% and 45% from 1 July 2014. This was contained in Schedule 3 of the Bill. The Opposition and Australian Greens proposed an amendment to this to…
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