Details

Creator
Australia. Industries Assistance Commission
Title
Certain budgetary assistance to industry, 26 March 1982 / Industries Assistance Commission report
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Government Printer, 1982
Pages
316
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Contents

CERTAIN BUDGETARY ASSISTANCE TO INDUSTRY 1
CERTAIN BUDGETARY ASSISTANCE TO INDUSTRY 5
CONTENTS 11
PART A SUMMARY AND FINDINGS 17
PART B INTRODUCTION 27
PART C INDUSTRIAL RESEARCH AND DEVELOPMENT INCENTIVES CHAPTER C1: BACKGROUND TO THE REFERENCE 41
CHAPTER C2: INDUSTRIAL RESEARCH AND DEVELOPMENT ACTIVITY IN AUSTRALIA 46
CHAPTER C3: WITNESSES’ COMMENTS, REQUESTS AND SUGGESTIONS RELATING TO IR & D INCENTIVES SCHEMES 62
CHAPTER C4: ISSUES RELATING TO GOVERNMENT INVOLVEMENT IN IR & D 69
CHAPTER C5: AN ASSESSMENT OF ASSISTANCE TO IR & D 81
CHAPTER C6: POLICY OPTIONS 98
CHAPTER C7: SUMMARY AND CONCLUSIONS 105
PART D THE INVESTMENT ALLOWANCE AND DEPRECIATION PROVISIONS CHAPTER D1: INTRODUCTION 117
CHAPTER D2: WITNESSES' COMMENTS, REQUESTS AND SUGGESTIONS 121
CHAPTER D3: BACKGROUND TO THE INVESTMENT ALLOWANCE 136
CHAPTER D5: EVALUATION OF THE INVESTMENT ALLOWANCE 152
CHAPTER D6: CAPITAL ALLOWANCES AND THE TAXATION OF INVESTMENT INCOME 165
CHAPTER 1)7: POLICY OPTIONS POR CAPITAL ALLOWANCES 185
CHAPTER D8: SUMMARY AND CONCLUSIONS 195
PART E EXPORT INCENTIVES CHAPTER E1: THE COMMISSION'S REPORT ON EXPORT INCENTIVES 205
APPENDIXES APPENDIX B1.1: TERMS OP REFERENCE FOR CERTAIN BUDGETARY ASSISTANCE TO INDUSTRY 213
APPENDIX B1.2: INDUSTRY AND COMMERCE PRESS RELEASE ON CERTAIN BUDGETARY ASSISTANCE TO INDUSTRY 216
APPENDIX B1.3: TERMS OF REFERENCE FOR APPROACHES TO GENERAL REDUCTIONS IN PROTECTION 217
APPENDIX B1.4: TERMS OP REFERENCE FOR EXPORT INCENTIVES AND LETTER FROM MINISTER 219
APPENDIX B2.1: LIST OP ORGANISATIONS/INDIVIDUALS PRESENTING EVIDENCE AND ABBREVIATIONS USED 220
APPENDIX B3.1: WITNESSES' REQUESTS 225
APPENDIX C2.1: RESEARCH AND DEVELOPMENT STATISTICS 239
APPENDIX C2.2: BACKGROUND INPORMATION 245
APPENDIX D3.1 ELIGIBILITY FOR THE INVESTMENT ALLOWANCE 252
APPENDIX D3.2: LEGISLATIVE CHANGES TO THE INVESTMENT ALLOWANCES: 1962 TO 1981 254
APPENDIX D4.1: EMPIRICAL EVIDENCE ON THE EFFECTS OF TAX INCENTIVES FOR PRIVATE FIXED INVESTMENT 257
APPENDIX D4.2: PAST REVIEWS OF THE INVESTMENT ALLOWANCE 262
APPENDIX D4.3: INVESTMENT AND DEPRECIATION STATISTICS 266
APPENDIX D5.1: USE OF THE FISCAL COST OF CAPITAL INDEX 271
APPENDIX D6.1: SPECIAL DEDUCTIONS POR CAPITAL EXPENDITURE 276
APPENDIX D6.2: CHANGES TO SECTOR-SPECIFIC CAPITAL RECOVERY ALLOWANCES 281
APPENDIX D6.3: A CASH PLOW BASED TAXATION SYSTEM 286
APPENDIX D6.4: BENCHMARK DEFINITION OF INCOME AND EVALUATION OF THE CURRENT TAXATION SYSTEM 288
APPENDIX D6.5: TAXATION OE INVESTMENT INCOME - SOME ILLUSTRATIONS 299
APPENDIX D6.5: ATTACHMENT 1 311

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http://nla.gov.au/nla.obj-2518042175

APA citation

Australia. Industries Assistance Commission & Australia. Parliament. (1982). Certain budgetary assistance to industry, 26 March 1982 Retrieved April 19, 2021, from http://nla.gov.au/nla.obj-2518042175

MLA citation

Australia. Industries Assistance Commission and Australia. Parliament. Certain budgetary assistance to industry, 26 March 1982 Canberra: Government Printer, 1982. Web. 19 April 2021 <http://nla.gov.au/nla.obj-2518042175>

Harvard/Australian citation

Australia. Industries Assistance Commission & Australia. Parliament. 1982, Certain budgetary assistance to industry, 26 March 1982 Government Printer, Canberra viewed 19 April 2021 http://nla.gov.au/nla.obj-2518042175

Wikipedia citation

{{Citation
  | author1=Australia. Industries Assistance Commission.
  | author2=Australia. Parliament.
  | title=Certain budgetary assistance to industry, 26 March 1982
  | year=1982
  | section=xi, 298 pages ; 25 cm.
  | isbn=064402156X
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 172 of 1982, Report no. 303
  | location=Canberra
  | publisher=Government Printer
  | url=http://nla.gov.au/nla.obj-2518042175
  | id=nla.obj-2518042175
  | access-date=19 April 2021
  | via=Trove
}}

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