Tax Laws Amendment (Research and Development) Bill 2013 [Provisions]

17 March 2014

© Commonwealth of Australia 2014
ISBN 978-1-74229-970-9

View the report as a single document - (PDF 784KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 7KB)
Abbreviations (PDF 6KB)
Chapter 1 - Introduction (PDF 158KB)

Conduct of the inquiry
Structure of this report
Overview and background
Consideration of the bill by other committees

Chapter 2 - Views on the policy underpinning the bill (PDF 201KB)

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

Chapter 3 - Technical issues and committee view (PDF 137KB)

Threshold based on 'aggregated assessable income'
Committee view

Labor Senators' Minority Report (PDF 96KB)
APPENDIX 1 - Submissions received (PDF 23KB)
APPENDIX 2 - Public Hearings and Witnesses (PDF 5KB)

For further information, contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719