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Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate...

Treasury Laws Amendment (Research and Development Tax I...

Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate...

https://devfeature-collection.sl.nsw.gov.au/record/74VKaKEDdkzy

Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate, Economics Legislation Committee.

About this item

Full title

Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [Provisions] / The Senate, Economics Legislation Committee.

Publisher

Canberra, ACT : Senate Economics Legislation Committee, October 2020.

Call Numbers

G 2021/0011

Record Identifier

74VKaKEDdkzy

MMS ID

991024364019002626

Language

English

Formats

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.

Access and use

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/.

More information

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.

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

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