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Businesses could lose $590 million in R&D tax breaks under changes before the Senate. What’s the plan?

By Tamara Wilkinson, Senior Lecturer, Faculty of Law, Monash University

Each year, more than 13,000 Australian companies – half of which are small businesses – claim a tax break for doing research and development work through the “R&D tax incentive”.

That cost the federal budget A$4.3…

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