Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 [2020] AUSStaCSBSD 15 (5 February 2020)

• Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019

---

Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019

Purpose	This bill seeks to reform the Research and Development Tax Incentive to improve its administrative framework, effectiveness and integrity
Portfolio/Sponsor	Treasury
Introduced	House of Representatives on 5 December 2019

1.113 The committee commented on a similar bill in the previous Parliament in Scrutiny Digest 13 of 2018.

1.114 The committee draws senators' attention to its comments in relation to the earlier version of this bill.^[69]

---

[69] Senate Standing Committee for the Scrutiny of Bills, Scrutiny Digest 13 of 2018, pp. 28–32 (comments on the Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018).