Capital expenditure and your R&D and growth strategy

As discussed by Alex Demetriou, Jonathan Zimet and Nicole Tucker, if your R&D and growth strategy includes capital expenditure, now is the time to start planning.

The relevance of the Instant Asset Write Off (IAWO) and Temporary Full Expensing (TFE) provisions to the Research and Development Tax Incentive (RDTI) may easily be missed but could be important if your R&D program requires significant capital expenditure. This article focuses more on the TFE provisions, but see our articles on the IAWO provisions for more on that topic. What is the Temporary Full Expensing? From 7.30pm AEDT on 6 October 2020 to 30 June 2022 eligible businesses can cl...

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Authors: Alex Demetriou, Jonathan Zimet,

Published Date: 15 March 2021