Information Sheet - Tax Offset
This information sheet provdes details on 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.
Note: There may be links contained within this document which will transfer you from the AusIndustry website. AusIndustry does not have responsibility for these external websites nor does linking constitute any form of endorsement.
You will need Adobe Acrobat Reader to view PDF files. To access functionality in PDF 'smart forms', including some application forms you will need at least Adobe Acrobat Reader 9.1 or above. You can download a free copy from the Adobe web site.
If you have any problems accessing an attached file, please contact the AusIndustry Hotline on 13 28 46 or firstname.lastname@example.org.