Policy

We hope that this MJA Update finds you and your families doing as well as possible. One unavoidable consequence of the current pandemic is that certain words in the lexicon get rolled out as never before....

With the world attempting to come to grips with the COVID-19 situation, it's hard to find too many opportunities for good news but recent discussion regarding the R&D Tax Incentive (the Incentive) is one...

Rock and roll fans might recognise the source material of the above quote as being The Who’s “Won’t Get Fooled Again”, Roger Daltrey giving voice to the entrenched frustration Pete Townshend utilised to drive...

The Australian Small Business and Family Enterprise Ombudsman, Kate Carnell, is recommending a suite of reforms to the administration of the R&D Tax Incentive (the Incentive), as part of a...

The Federal Government has introduced the Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019...

The past year has been a tough one for the R&D Tax Incentive (the Incentive). The Federal Government's attempt in 2018 to introduce an R&D intensity test for larger claimants courtesy of the Treasury...

Innovation policy seldom makes the front pages and the chances have further slimmed since the poor reception from the electorate for Malcolm Turnbull's National Innovation & Science Agenda back in 2015....

After the (failed) attempt in last year’s Federal Budget to introduce an R&D Intensity measure to the Non-Refundable R&D Tax Offset in 2018/19, as part of a raft of cost savings, you’d be forgiven for...

It was hard to miss last week’s publication by AusIndustry of two Guidelines relating to eligible software development under the R&D Tax Incentive (the Incentive). Both can be downloaded from...