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"Tax Incentives for Research and Development"   flag  1

(2005) 8 Journal of Australian Taxation 111
Sawyer, Adrian
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The 'Ebb and Flow' of Fiscal Support for Research and Development: A New Zealand Reflection" [2020] JlATaxTA 5 Sawyer, Adrian Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Bill 2005

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives" (1995) 43 Canadian Tax Journal 2006 Canadian Tax Journal Canada circa 2006 flag 1
"Aligning Research and Development Expenditure Tax Treatment with Accounting Treatment: Comparing New Zealand and International Approaches" (2002) 8 New Zealand Journal of Taxation Law and Policy 33 New Zealand Journal of Taxation Law and Policy New Zealand circa 2002 flag 1

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