Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"Tax Incentives for Research and Development" 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

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			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			1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback