R&D Tax Offset Commentary

Publisher: Checkpoint
Publish Date: 30/07/2013


R&D Tax Offset Commentary

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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.