R And D Tax Incentive (Paper 012-009)

This article covers the following:

• R & D Tax Incentive Introduction
• Core Components
• Eligible Companies
• Definition Of R & D
• Core R & D Activities
• Was An Experiment Being Carried Out?
• Did The Experimental Activities Employ A Scientific Method?
• Generate New Knowledge
• Core R & D Activities In A Production Environment
• Activities Excluded From Core R & D Activities
• Supporting R & D Activities
• Directly Related
• Dominant Purpose Test
• Advance Findings
• Company Records For R & D
• Eligible Expenditure
• Expenditure Which Cannot Be Claimed Under R & D Tax Incentive
• Core Technology
• Software
• Overseas R & D
• Registration
• Registration Process
• Self-Assessment
• Knowledge Management
• Groups