We’re #27: The United States Lags Far Behind in R&D Tax Incentive Generosity
R&D Tax Incentive: s 47E(d)...R&D Tax Incentive: o,„,, TABLE 4 Indirect Compliance Activity...
Transcript of R&D Tax Incentive: s 47E(d)...R&D Tax Incentive: o,„,, TABLE 4 Indirect Compliance Activity...
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R&D Tax Incentive:
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R&D Tax Incentive:
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R&D Taxl Incentive: Workload Portfolio 2016/17 Protected
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Protected R&D Tax Incentive:
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R&D Tax Incentive: o,„,,
TABLE 4 Indirect Compliance Activity 2014-15 & 2013-14 Awareness Raising and Stakeholder Engagement * note that this does not include other indirect activities
such as guidance development and business improvement.
Awareness Raising and Stakeholder Engagement - State & Territory Offices - 2014-15
Information Sessions to Prospective Customers
YTD
Briefings to an Allied Agency (Individuals or
Small Groups) YTD
Briefings to a Company, and/or Tax Agent
(Individuals or Small Groups)
YTD
Information Sessions/
Workshops to audience of Tax
Agent Representatives YTD
Information Sessions/ Workshops to audience of
Allied Agency Representatives
YTD
Representation at Stakeholder Events
YTD
No. of Presentations
No. of Attendees
No. of Briefings
No. of Attendees
No. of Briefings
No. of Attendees
No. of Presentations
No. of Attendees
No. of Presentations
No. of Attendees
No. of Events
No. of Attendees
NSW 9 156 6 45 6 630 7 154 1 1 33 1,138
VIC 16 25 5 215 14 235 7 151 1 100 50 6,078
QLD 35 1,696 88 274 124 154 8 84 1 3 49 5,405
WA 18 92 59 330 60 91 3 32 8 288 31 4,060
SA/NT 2 80 2 5 22 34 5 36 0 0 5 248
TAS 0 0 0 0 16 25 4 17 1 2 1 150
ACT 0 0 0 0 0 0 0 0 0 0 0 0
Total 80 2,049 160 869 242 1,169 34 474 12 394 169 17,079
Awareness Raising and Stakeholder Engagement - State & Territory Offices - 2013-14
Presentation to Prospective Customers
YTD
Presentation to Allied Agency Representatives
YTD
Provision of Program Briefing to Company,
Consultants or Accountants YTD
Delivery of Workshops toConsultants 8,/or
Accountants YTD
Delivery of Workshops to Allied Agency Representatives
YTD
Representation at Stakeholder Events
YTD
No. of Workshops
No. of Attendees
No. of Briefings
No. of Attendees
No. of Events
No. of Attendees
No. of Events
No. of Attendees
No. of Workshops
No. of Attendees
No. of Events
No. of Attendees
ACT 10 48 6 23 5 25 2 16 1 11 3 121
NSW 9 61 3 34 7 48 2 12 0 0 16 129
VIC 15 211 0 0 7 19 6 223 0 0 9 798
QLD 32 1,257 113 355 181 227 8 37 5 11 44 4,979
SA 5 540 2 33 20 90 3 20 0 0 10 1,200
WA 14 92 22 435 16 54 8 113 6 162 30 3,080
TAS 0 0 0 0 22 30 0 0 0 0 0 0
Total 85 2,209 146 880 258 493 29 421 12 184 112 10,307
Protected — Department of Industry and Science, August 2015 14IPage
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Instructions: Enter Me; Character short fol roarea at 'Fr Ohs Lot Lyda% Me snook Tam lot./ steps per Insluellon Sheol
National Eicom Statistics for Jun 2015
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Instructions: DOW Chi/441•14110.11.011011210. r3'IT0sw4 .04a* Ile Sheen Then DARN rep, per 014110011 $100
National Excom Statistics for jun 2016
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Instructions: Enter the 3 Character short Corm month at 'Fr (This Will update the street) Then (Now steps per Induction Street
National PAC Statistics for Jun 2017 Released under the FOI Act - DIIS
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For Official Use Only
AusIndustry Programme Performance Report 1 of 2
AusIndustry Programme Performance Report
Reporting month June 2015
Programme name 2.1 – Research and Development (R&D) Tax Incentive/Tax Concession
Outcome Programme 4.4 (Business Research, Development and
Commercialisation) – R&D Tax Incentive / Tax Concession
Programme status Entitlement program open to (new and ongoing) registrations
Performance measure The 2014-15 PBS Performance Measures are: (1) R&D expenditure
registered with AusIndustry in order to claim the Tax Incentive or Tax
Concession through their annual tax returns; and (2) Number of entities
registering R&D expenditure with AusIndustry in order to claim the Tax
Incentive or Tax Concession through their annual tax returns.
Programme
description
The R&D Tax Incentive programme is the Australian Government’s
principal measure to encourage industry investment in research and
development, offering refundable and non-refundable tax offsets.
General Manager David Wilson, GM R&D Tax Incentive, ph. (02) 6213 6025,
mobile 0451 633 818
Programme Manager Cathy Mammoliti, A/g Manager, R&D Tax Incentive Programme
Management, ph. (02) 6213 7414
Policy Partner Mark Johnson, Manager Business R&D, ph. (02) 6213 7620, mobile
0412 677 364
Administered funding
profile
2014-15 2015-16 2016-17 2017-18
$1,673,000 $4,773,000 $2,073,000 $2,073,000
Current Issues Risks associated with Service Delivery Activities -
Registrations: For FY2014-15, 84% of applications have been
processed within the Service Standard of 10 business days. Staffing
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For Official Use Only
AusIndustry Programme Performance Report 2 of 2
issues in the first half of the FY resulted in a slippage in processing
times, however the Service Standard has been met since January 2015.
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For Official Use Only
AusIndustry Programme Performance Report 1 of 3
Programme Performance Report
Reporting month May 2016
Programme name 3.1 – Research and Development (R&D) Tax Incentive/Tax Concession
Outcome Programme 4.4 (Business Research, Development and
Commercialisation) – R&D Tax Incentive / Tax Concession
Programme status Entitlement programme open to (new and ongoing) registrations
Performance measure The 2015-16 PBS Performance Measures are: (1) R&D expenditure
registered with AusIndustry in order to claim the Tax Incentive or Tax
Concession through their annual tax returns; and (2) Number of entities
registering R&D expenditure with AusIndustry in order to claim the Tax
Incentive or Tax Concession through their annual tax returns.
Programme
description
The R&D Tax Incentive programme is the Australian Government’s
principal measure to encourage industry investment in research and
development, offering refundable and non-refundable tax offsets.
Programme
evaluation status
A Review of the R&D Tax Incentive was announced during the launch of
the National Innovation and Science Agenda (NISA). The Review was
asked to identify opportunities to improve the effectiveness and integrity
of the programme, including by sharpening its focus on encouraging
additional R&D expenditure. The earlier departmental programme
review activities undertaken during 2015 were incorporated into the
Review.
The Review concluded in April 2016, and the Government was
considering its response when parliament was prorogued
on 17 April 2016.
An internal audit, jointly with ATO, is planned for Q3, 2016-17.
Accountable Officer Sarah Clough, General Manager R&D Tax Incentive Branch,
ph. (02) 6102 9596
Programme Manager
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For Official Use Only
AusIndustry Programme Performance Report 2 of 3
Policy Partner
Administered funding
profile
2015-16 2016-17 2017-18 2018-19
$4,773,000 $2,073,000 $2,073,000 $2,073,000
Dashboard data comments
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For Official Use Only
AusIndustry Programme Performance Report 3 of 3
1. Registrations: There are currently 12,982 registrations (14,801 R&D-performing entities) for the 2014-15 income year.
4. IMG: The most recent Incentive Management Group meeting was held on 10 June 2016 in the Queensland State Office.
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For Official Use Only
1
Program Performance Report
Reporting month May 2017
Program name Research and Development (R&D) Tax Incentive/Tax Concession
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For Official Use Only
Program Performance Report 2 of 4
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For Official Use Only
Program Performance Report 3 of 4
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For Official Use Only
Program Performance Report 4 of 4
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Risk Filters (R&D Tax Incentive): Definitions/Scores
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R&D Tax Incentive Large Business Review Standard Operating Procedure (SOP)
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Large Business Review Process Map
Desk-based registration details check
Allocation of Large Business Review File (this may include a brief on the ‘reasons for engagement’ including how the ATO
may be involved)
Create Registration Review in TaRDIS
Registration ReviewSelect Projects to Review
(could be informed by briefing)
Mark selected projects in TaRDIS and
recommend the Registration Review
go to Activity Review
Request/Arrange Company VisitPrepare for and undertake the visitPrepare and agree agendaMeet with company and advisers
Receiving satisfactory information and undertaking research
Follow-up e-mail to confirm documentation requests
Review information – is it sufficient to address concerns?
Further information required?Request further
informationYes
Complete the Report Template
No
Peer Review & ApprovalDecide Risk Rating
No further action.Monitor
Recommend system or process change.
Review next rego
Amend registration and tax adjustment
Low Medium High
Discuss findings, outcomes and further action with the ATO
Company agrees high risk rating and recommendations
Discuss outcomes and follow-up with company and adviser
Finalise and Record Large Business Review Information
No further action
Yes
ATO & AusIndustry consider whether to undertake finding
No
No
Initiate Finding Process
Yes
Large Business Review SOP Page: 3 of 21
Last updated: Version: 0.1 (04/2014)
Author:
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R&D Tax Incentive Compliance Monitoring Activity Review
Standard Operating Procedure (SOP)
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Compliance Continuum – Activity Review SOP Page: 3 of 23
Last updated: July 2013
Author: R&D Incentives Program Management (supported through IMG)
Process map
7. Record Information
(Data Management)
Commence Activity Review Phase
Letter to company requesting a meeting to discuss specific
Issues / Activities
No Further Activity Undertake Statutory Review
1. Follow-up phone call to Company to arrange visit
4. Review additional information
Document Produced
Decision
Data
Process defined
elsewhere
Terminator
Legend
Meeting Arranged?
Reminder Letter advising of outcome if meeting not
arrangedNo
3. Meet with Coy to discuss Specific Issues / Activities
Yes
Within 7 days
Meeting Arranged?Yes
No Response Letter advising that the coy may be subject to
a Statutory Assessment
No
6. Decision
7. Notify company of the completed process (including any relevant education info)
7. Notify company that a Statutory Assessment may be
undertaken
Low risk High risk
5. Complete Report & Recommendation 5. Peer Review / Discussion
2. Prepare for Company Visit
7. Notify company of issues, how they should be resolved, and the alternate resolution
process to be followed.
Medium risk
Identify if an alternate resolution process may
be appropriate
Yes No
Undertake chosen alternate resolution
process
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Attachment A
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R&D Tax Incentive Compliance Monitoring
Desk Review Standard Operating Procedure (SOP)
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Compliance Continuum – Desk Review SOP Page: 3 of 16
Last updated: July 2013
Author: R&D Incentives Program Management (supported through IMG)
Process map
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R&D Tax Incentive Compliance Monitoring
Registration Review Standard Operating Procedure (SOP)
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Compliance Continuum – Registration Review SOP Page: 3 of 14
Last updated: July 2013
Author: R&D Incentives Program Management (supported through IMG)
Process map
Record Information(Data Management)
Commence Registration Review Phase
No Further Activity Undertake Desk Review
Document Produced
Decision
Data
Process defined
elsewhere
Terminator
Legend
Decision
Notify company of the completed process (including any relevant education info)
Notify company that a Desk Review will be undertaken (requesting further specific
information)
No Issues Issues
Create / Obtain file for Registration
Initial Review of registration data
TaRDIS check
Data Check
Project / Activity Evaluation
Complete Report and prepare recommendation
Peer Review / Discussion
Education Letter required?
Yes No
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Pre-registration Review (PRR) Standard Operating Procedure (SOP)
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Attachment A
Application received
YES(or directlyselected by delegate)
Pre-registration Review (PRR) – Process Flow Chart v1.0 (09/2013)
PHASE 1Initial review and
case selection(National Office)
PHASE 2Desk-based review
(State or Territory Office)
PRR completed
NO
InternalReview(s30)
YES
accepts
Desk Reviews:Internet search;
Corporate Score Card;cross-check
other grants;known ATO issues;compliance history;
supporting evidence;Google Maps;
Company visitReview
R&D evidence;Phone call; Site visit;Prepare
questionnaire;
ComplianceContinuum
PHASE 3Pre-registration
ReviewSite Visit
PRR completed
Letter: Refusal of Registration (s27)
Letter to Customer
Fraud Sectionwill not
investigate
Risk issues
identified?
Evidence of potential fraud or acute risk?
TARDIS Risk score
Delegate reviews
registration
Fraud Sectionreviews
Delegatedoes not support
registrationDoes
applicationtrigger risk indicators?
Refundable offset
application?
Recommendationto delegate:
refer to Fraud Section
Fraud Section investigates
if fraud investigation
Doescustomer appeal?
PRR completed
Recommendationto delegate (register)
Legend
Action
Finished
Terminator
Decision
Start Process
Document created
Automated
NO
No
Check of currency of ABR/ASIC registration
completed by Registration Team
YESif
potential fraud
Evidence of potential
fraud
No
Delegatesupports
registration
Delegate refuses
registration
Recommendationto delegate: commence compliance
YESif
acuterisk
Recommendationto delegate (register)
Yes
Further evidence needed?
No
Visitcompany
ContactCompany and review further
evidence
Yes
Evidence of potential fraud or acute risk?
Recommendationto delegate (register)
No
Delegate registers company
If ‘yes’,compliance commences immediately
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SOP –Post-Registration Finding (Section 27J of the IR&D Act)
Program R&D Tax Incentive
Version No 2.3
Effective Date 24 July 2015
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PROTECTED
Internal Review of Reviewable Decisions under Section 30D of the
Industry Research and Development Act 1986 (the IR&D Act)
Standard Operating Procedure (SOP)
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PROTECTED
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PROTECTED
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