Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate...
Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate, Economics Legislation Committee.
About this item
Full title
Author / Creator
Publisher
Canberra, ACT : Senate Economics Legislation Committee, October 2020.
Call Numbers
G 2021/0011
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MMS ID
Language
English
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Physical Description
Physical content
vi, 51 pages ; 25 cm.
Content type
text
Media type
unmediated
Carrier type
volume
Publication information
Publisher
Canberra, ACT : Senate Economics Legislation Committee, October 2020.
Place of Publication
Australian Capital Territory
Date Published
October 2020.
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Access Conditions
This work is licensed under the Creative Commons Attribution-Non Commercial-No Derivs 3.0 Australia License. The details of this licence are available on the Creative Commons website: http://creativecommons.org/licenses/by-nc-nd/3.0/au/.
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Scope and Contents
Summary
Amends the: Income Tax Assessment Act 1997 and Tax Laws Amendment (Research and Development) Act 2015 to: permanently increase the research and development (R&D) expenditure threshold from $100 million to $150 million; link the R&D tax offset for refundable R&D tax offset claimants to their corporate tax rates plus a 13.5 percentage point premium;...
Alternative Titles
Full title
Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate, Economics Legislation Committee.
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
Senate committee report / Economics Legislation Committee
"October 2020"
"Senator Slade Brockman (Chair)"--Page iii.
Includes bibliographical references.
Contextual Information
Date Copyright
©2020.
Identifiers
Primary Identifiers
Call Numbers
G 2021/0011
Record Identifier
74VKaKEDdkzy
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VKaKEDdkzy
Other Identifiers
ISBN
9781760930899 paperback
MMS ID
991024364019002626