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The PIC scheme has expired after the Year of Assessment (YA) 2018. Businesses are not allowed to claim PIC benefits on expenditure incurred after the basis period of YA 2018.
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Tax Deductions/ Allowances under the PIC+ Scheme. As announced in Budget 2014, from YAs 2015 to 2018, qualifying businesses can enjoy 400% tax deductions/ allowances on up to $600,000 (instead of $400,000 as mentioned above) of their expenditure per YA in each of the 6 qualifying activities under the PIC+ Scheme.
Looking for online definition of PIC or what PIC stands for? PIC is listed in the World's most authoritative dictionary of abbreviations and acronyms The Free Dictionary
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The PIC+ scheme is available from YAs 2015 to 2018. Under the PIC+ scheme, the expenditure cap for qualifying SMEs is increased from $400,000 to $600,000 per qualifying activity per Year of Assessment (YA).
Introduced in Budget 2010, and later enhanced in Budgets 2011, 2012, 2013 and 2014, the PIC scheme encourages businesses to get significant tax deductions or payouts for investments in research and development, innovation, automation and training.
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