This paper discusses the Australian government's Research and Development known as R & D Tax Incentive, under the following headings:
- R & D Tax Incentive Introduction
- Core Components
- Eligible Companies
- Definition of R & D
- Core R & D Activities
- Was An Experiment Being Carried Out?
- Could The Outcome Have Been Determined?
- Did The Experimental Activities Employ A Scientific Method?
- Generate New Knowledge
- Core R & D Activities In A Production Environment
- Activities Excluded From Core R & D Activities
- Supporting R & D Activities
- Directly Related
- Dominant Purpose Test
- Advance Findings
- Company Records For R & D
- Eligible Expenditure
- Expenditure Which Cannot Be Claimed Under R & D Tax Incentive
- Core Technology
- Software
- Overseas R & D
- Registration
- Registration Process
- Self Assessment
- Knowledge Management
- Groups
- Professional Advice