This Fact Sheet provdes information about Tax Offset.
As part of the Tax Laws Amendment Bill (2009 Measures no 4), the Government has lifted the Research and Development (R&D) expenditure cap for the R&D Tax Offset from $1 million to $2 million for the 2009-10 financial year.
The cap is the maximum amount a firm can spend on R&D and be eligible for the Tax Offset.
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