17% tax rate on revenue derived from Australian patents developed from 1st July announced in budget.
Shame it's not backdated for NXS patents so far.
'We want to see more innovation commercialised in Australia. And so tonight, we are launching a new ‘patent box’ starting on 1 July next year.
Under the patent box, income earned from new patents that have been developed in Australia will be taxed at a concessional 17 per cent rate - almost half the rate that applies to large companies.
The patent box will apply to the medical and biotech sectors and we will consult on expanding it to the clean energy sector.
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