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The New Research and Development Tax Incentive - Exposure Draft Legislation and Explanatory Materials


Friday, 18 December 2009

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Exposure draft legislation and explanatory materials for the new R&D tax incentive were released for public comment on 18 December 2009.

The exposure draft legislation follows on from the consultation paper on the design of the new scheme that was released on 18 September 2009.

The Government intends to introduce legislation to implement the new scheme into the Parliament in early 2010.

Making a submission

Interested parties are invited to comment on the exposure draft legislation and associated explanatory material. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Friday, 5 February 2010

Address written submissions to:
General Manager
Business Tax Division
The Treasury
Langton Crescent

Email: rdtaxcredit@treasury.gov.au

For enquiries, please call James O'Toole on (02) 6263 3112

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

New R&D Tax Incentive Exposure Draft Legislation  362.92kb
New R&D Tax Incentive Explanatory Material  515.75kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

New R&D Tax Incentive Exposure Draft Legislation  2,537.89kb
New R&D Tax Incentive Explanatory Material  835.68kb

Related Items:

Submissions: The New Research and Development Tax Incentive - Exposure Draft Legislation and Explanatory Materials - 25/02/2010
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