R&D tax incentives need to be simple and underpin investor confidence
Few examples of Australian tax policy are subject to as frequent change as the Research & Development tax subsidy, again under review by the federal government. Substantive changes to the rules have occurred every five of the past 20 years. By contrast, the US has had essentially the same R&D tax rules since 1990.
Why individual assessment of compressors pays dividends
Should you be investing in a dry-running or an oil-injected compressor? Beth Wood highlights the major advantages of each design and the applications for which they are best suited.