Research and development (R&D) is essential to strengthening Australian companies, so they become more innovative, productive and prosperous and are better able to create jobs for the future. The Australian Government provides assistance, through the tax system, to encourage companies to conduct research and development activities in Australia. The R&D Tax Incentive focuses assistance on R&D activities which are likely to deliver wider benefits.
The Tax Laws Amendment (Research and Development) Act 2011, which gives effect to the R&D Tax Incentive, contains powers to make regulations and decision-making principles.
The draft regulations set out minimum requirements for certain forms and certificates and the conditions and criteria for Research Service Providers (formerly Registered Research Providers). Transitional arrangements in the Act provide for the automatic registration of existing Registered Research Providers into Research Service Providers.
- Decision-making Principles
The draft decision-making principles set out a set of principles that the Innovation Australia Board must comply with when considering: the extension of a deadline; whether to refuse to make a finding; and variations to registrations.
The regulations and decision-making principles have been made and registered on the Federal Register of Legislative Instruments.
Consultation on the draft regulations and decision-making principles was held from 11 July to 5 August 2011. Nineteen submissions were received. Stakeholder feedback was considered and incorporated into the final regulations and decision-making principles where consistent with the policy intent.
- R&D Tax Incentive - Consultation Paper Regulations and Decision-making Principles [PDF 963KB]
- R&D Tax Incentive - Regulations and Decision-making Principles Consultation Response Template [RTF 674 KB]
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