Campaign: Tax System Improvement

Update Section 45B guidance

The ATO should consider reviewing the usefulness and relevancy of its advice and guidance in respect of schemes to provide certain benefits (section 45B of the ITAA 1936) and update it as required.

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11 votes
12 up votes
1 down votes

Campaign: Tax System Improvement

Guidance on Research and Development

There is currently little guidance provided to the mining industry on Research and Development (R&D) and its interactions with the tax system. Propose that the ATO provide consistent levels of R&D guidance/advice across all industries in order to provide clarity and certainty.

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3 votes
3 up votes
0 down votes