17 March 2014
© Commonwealth of Australia 2014 ISBN 978-1-74229-970-9
View the report as a single document - (PDF 784KB)
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Conduct of the inquiry Structure of this report Overview and background Consideration of the bill by other committees
Would the changes 'better target' access to the incentive? Impact on economic activity in Australia Impact on SMEs and collaborative R&D projects Frequent changes create uncertainty Revenue implications Retrospective application Alternative approaches
Threshold based on 'aggregated assessable income' Committee view
For further information, contact: Senate Standing Committees on EconomicsPO Box 6100Parliament HouseCanberra ACT 2600Phone: +61 2 6277 3540Fax: +61 2 6277 5719economics.sen@aph.gov.au
Senate Standing Committees on EconomicsPO Box 6100Parliament HouseCanberra ACT 2600Phone: +61 2 6277 3540Fax: +61 2 6277 5719economics.sen@aph.gov.au
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