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When Innovation Policy Resembles The Latest Hollywood Blockbuster
For those lucky enough to have made it back to the cinema, the main offering has been Christopher Nolan's latest magnum opus, "Tenet". It's not a spoiler to say that there are several shots throughout the...
Just in time for Spring….
Spring is just around the corner, and even the Department of Industry, Science, Energy & Resources (the Department) has been doing some spring cleaning. The Department has just released its...
Senate Committee Report Delayed till Post-Budget
In February 2020, the Senate referred the provisions of the Treasury Laws Amendment (Research and Development Tax Incentive) Bill (the Bill) 2019 to the Economics Legislation Committee for inquiry and report...
The R&D Tax Incentive – How To Take Some Of The Anxiety Away
Followers of the MJA Update will be all too keenly aware of the uncertainties associated with the outstanding Bill that cuts the value of the R&D Tax Incentive (the Incentive). The Bill pares back value...
ATO Issues Draft Taxation Determination Regarding Impact Of JobKeeper Payments
The ATO has released Draft Taxation Determination TD 2020/D1, setting out how the 'at-risk rule' (section 355-405 of the Income Tax Assessment Act 1997) applies to JobKeeper payments received by a company...
Public Hearing Into R&D Tax Bill Is Happening Next Monday
The Federal Government has announced today that the Senate Economic Legislation Committee’s (the Committee) delayed public hearing into the Treasury Laws Amendment (Research and Development Tax Incentive)...
R&D Tax Incentive: More Flexibility Provided In Respect of Finding Applications But The Most Pressing Question Remains Unanswered
In a pleasing development this week, the Federal Government has announced a three month extension for the lodgement of Advance and Overseas Finding applications through to 30 September for taxpayers with a 30...
Living In The Time Of Recalibration – Why Should The R&D Tax Incentive Be Any Different?
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....
The R&D Tax Incentive: Senate Review Delayed; 2018/19 Registration Lodgement Extended
We hope that this MJA Update finds everyone doing as well as can be expected in these very challenging times. Not much editorial today. Just news of two changes regarding the R&D Tax Incentive (the...
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