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Nature 394, 512 (6 August 1998) | doi:10.1038/28916

Fall in Australian R&D is linked to tax llaw change

Peter Pockley

After 11 years of sustained growth, business expenditure on research and development has fallen sharply in Australia, according to two independent surveys by business and government.The fall is being linked to the coalition government's cut in a tax concession for research and development in industry, from 150 to 125 per cent, two years ago.