近日，澳大利亚参议院批准通过了一项研发费用税收优惠政策，研发费用不超过1亿澳元的公司可以根据研发税收优惠申请税收抵免。

研发费用超过1亿澳元的公司可以依据公司税率申请税收抵免。这一调整将于2014年7月1日以后的财年开始实施。

营业额合计小于2千万澳元的公司可以申请对某些开支进行可退税收抵免。不可退的税收抵减适用于所有其他合法实体。

Australian Senate Passes R And D Tax Break Cap

by Mary Swire, Tax-News.com, Hong Kong

16 February 2015    

The Australian Senate has approved the introduction of a AUD100m (USD77.4m) cap on the amount of research and development (R&D) expenditure companies can claim as a tax offset under the research and development tax incentive.

For expenditure above AUD100m, companies will be able to claim a tax offset at the company tax rate. The amendment will take effect from income years beginning on or after July 1, 2014. This is a year later than the start date envisioned under similar reforms introduced, but never passed, by the former Labor Government.

The delayed start date has cost AUD300m, Treasurer Joe Hockey said, adding that fewer than 25 companies will be affected by the cap.

Under the R&D tax incentive, companies with an aggregated turnover of less than AUD20m can claim a refundable tax offset for certain expenditure. A non-refundable tax offset is available to all other eligible entities.