n Tax Breaks Newsletter - Research & development regime more advantageous to taxpayers : R&D incentives
|Article Title||Research & development regime more advantageous to taxpayers : R&D incentives|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Author||Ruaan Van Eeden|
|Publication Date||Jan 2008|
|Pages||4 - 5|
As a result of amendments to the Income Tax Act, effective from 2 November 2006, the regime for costs incurred on research and development was replaced, and is now more advantageous to taxpayers.
The various tax implications relating to research and development as contained within the Income Tax Act are discussed below.
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