This page contains links to recent reports on aspects of the R&D Tax Concession.
How R&D Tax Assistance Influences Company Behaviour
A July 2007 DITR report on how use of the R&D Tax Concession impacts on firm behaviour. It looks at the concept of 'behavioural additionality' or the difference in firm behaviour resulting from a government intervention.
R&D Tax Concession New Elements Evaluation Report
The June 2007 Elements of the R&D Tax Concession Evaluation Report is an evaluation of the two new elements of the Australian Government’s R&D Tax Concession introduced in 2001—the R&D Tax Offset and the 175% Premium R&D Tax Concession—after their first three full years of operation.