R&D Tax Offset Commentary
R&D Tax Offset Commentary provides comprehensive, practice-focused commentary and analysis relating to the R&D provisions contained in the ITAA 97. Written by our specialist in-house tax writers and a select team of commissioned practitioners and academics,this subscription service provides explanatory commentary on the income tax laws contained in Division 355. Emphasis is placed on in-depth practical insights, together with extensive illustrative material, enabling subscribers to appreciate both the technical and procedural aspects of the law.
Section finding lists allow users who are researching specific provisions to quickly locate where they are discussed in the commentary. When combined with the online Updater service, it means that subscribers are getting the most up-to-date, comprehensive coverage of the income tax legislation available.
R&D Tax Offset Commentary is also available as part of the Australian Income Tax Commentary service.
- Embedded updating links to the Weekly Tax Bulletin which alert users to any developments that have happened since the commentary was last formally updated.
- Each division or subdivision of commentary contains a boxed "currency of commentary" statement, at the start of each division/subdivision, stating that the "Commentary reflects legislation as at
" and a list of paragraphs affected by developments subsequent to that date.
- The ITAA 1997 legislation component of the pack contains detailed “legislation to commentary” link tables which enable the user to quickly locate and click through to the relevant commentary on a particular provision.
- TR’s Tax Commentary team combines the skills of a very experienced in-house tax writing team and a truly diverse range of proven external writers: partners and senior managers at major accounting firms, tax lawyers, academics, ATO officers and Australia’s best freelance tax writers.