The Committee
Report
  Reference of Bill to the Committee
  The Committee's Inquiry
  The Bill
  Overview of Evidence
  What constitutes Research and Development?
     A higher barrier?
     Recommendation
     Need for change - previous definition untested
     Innovation and Newness
  Premium concession - establishment of history for eligibility
     Complexity of the eligibility mechanism
     3 year history
  Changes to the treatment of R&D plant
     Issues relating to the plant provisions
     Inclusion of trading stock in the definition of R&D plant (deeming)
     Feedstock offsets
     Treatment of prototypes
  Research and Development Tax Offset
  Requirement for R&D plans
  Recommendation
  Labor Senators Minority Report
  Australian Democrats - Dissenting Report
  Appendix 1 - List of Submissions
  Appendix II - List of Witnesses who gave evidence