The Federal Government’s R&D Tax Credit legislation will come up before the Senate when Parliament resumes in February.

The bill was passed by the House of Representatives in November, but has been opposed by industry organisations such as the Australian Industry Group.

The AIG maintains that the scheme will impose undue restrictions on eligibility through the operation of the definition of core R&D; the dominant purpose proposed for supporting expenditure; the complex feedstock rules; and the treatment of R&D undertaken by the construction industry.