Australia: R&D Tax Incentive changes

In January 2014, a number of submissions were made by interested parties on the changes proposed by the Tax Laws Amendment (Research and Development) Bill 2013. The Bill amends the Income Tax Assessment Act 1997  to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or …
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PPSR transitional period ends 31 January 2014: Take action now!

In January 2012, the Australian Government established a new system for the creation, priority and enforcement of security interests in personal property (including intellectual property). On 31 Janury 2014, the transitional period for businesses to record any security interest existing before the commencement of the the Personal Properties Securities Act 2009 (Cth) (PPS Act) expires. …
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