R&D Tax Incentive - Application: Registration of R&D Activities now available - 27 June 2012

AppId is over the quota
AppId is over the quota
On Sunday 17 February 2013, the Government released its Industry and Innovation Statement, "A Plan for Australian Jobs", which contained some changes to the R&D Tax Incentive program.

Effective from 1 July 2013, very large businesses with annual aggregate Australian turnover of $20 billion or more will no longer be able to access the non-refundable 40 per cent R&D tax offset for each dollar of R&D expenditure. Instead, these businesses will be able to claim their R&D expenditure under general tax law provisions.

The changes are expected to affect the top 20 companies out of the 10,000 businesses that are undertaking eligible R&D activities each year. The Government reaffirmed its supporting commitment to small and medium sized businesses undertaking R&D.

Exposure Draft legislation outlining this change is expected to be issued in the coming months which is anticipated to include a definition of "annual aggregate Australian turnover". We will keep you informed regularly as further details become available.

AusIndustry has released the Application: Registration of R&D Activities under the R&D Tax Incentive. The R&D Tax Incentive applies to research and development activities and expenditure in full income years commencing on or after 1 July 2011. Companies will be able to register and claim the new R&D Tax Incentive benefit from 1 July 2012.

While the new Application is more streamlined than the previous form in some respects, we note that there is now a requirement to provide a reasonable estimate of the expenditure on Core versus Supporting R&D activities for each project registered. This requirement may lead to some additional administrative effort when preparing the form, with respect to the identification and classification of costs, or the apportionment of costs between multiple activities.

Similar to the old R&D Tax Concession program, companies will be required to lodge an Application form with Innovation Australia, through AusIndustry, within ten months of the end of their income year.

Upon registration, an R&D entity will be entitled to claim the R&D Tax Incentive in its income tax return. If you wish to make a claim on your income tax return, you must complete and lodge the Australian Taxation Office's Research and development incentive schedule 2012.

If you would like to discuss the new R&D Tax Incentive, the Application requirements or the new forms, please contact your PwC R&D adviser.

The New R&D Tax Incentive provides for greater opportunity to claim R&D undertaken overseas than the previous R&D Tax Concession program, but companies must be acting now for R&D conducted overseas in the June 2012 year.

In order to be able to claim R&D undertaken overseas, you must satisfy four criteria, which are broadly: The overseas activities must be covered by an Overseas Finding.The overseas activity must have a “significant scientific link” to one or more core R&D activities conducted in Australia (and the Australian core activities must be registered, or reasonably likely to be conducted and registered in future).The overseas activity must not be able to be conducted within Australia – this could be for a number of reasons, including access to a facility, expertise or equipment not available in AustraliaThe amount to be spent on the overseas R&D activities is not more than the spend on the Australian aspects of the project.The application must be made in the year of income the overseas activities are undertaken (the application can also cover up to two future years). This means if you undertook R&D overseas in the June 2012 year, you must lodge an application by the end of this month.

Similar to the old R&D Tax Concession program, under the new program, companies can continue to claim some minor amounts of overseas spend without an Overseas Finding.

If you think you may need to apply for an Overseas Finding, please contact your PwC R&D adviser as soon as possible.

ICD-9-CM, SNOMED CT Map now available

Download the map

ICD-9-CM to ICD-9 SNOMED CT map derived from-CM versionDerived with versionJuly SNOMED CT international release 2011

Introduction
Many of the existing electronic record (EHR) systems of health care include clinical information coded in ICD-9-CM. in order to facilitate the migration to SNOMED CT as the basic terminology, clinical patient problems (diseases and conditions), it is desirable that the older the ICD-9-CM you can translate SNOMED CT. This will be possible to compare newly collected data, historical data and will also be on the EHR use SNOMED CT to support clinical decision-making and other features. Purpose of SNOMED CT map (here referred to as "maps"), ICD-9-CM is to facilitate the translation of the data of older and transition to future use SNOMED CT for patients problem lists. It should be noted that this Map is not the same as and serves different purposes of SNOMED CT maps ICD-9-CM.

The most useful maps are maps, one to one, in which the single concept of SNOMED CT may be used to represent the full meaning code of ICD-9-CM. This enables automatic translation of ICD-9-CM codes to SNOMED CT codes without loss of meaning. Map of attempts to identify so many maps one as possible, but due to the differences between the two coding systems, one maps you can not find some codes to ICD-9-CM. that difference is usually caused by one of two reasons. First, the ICD-9-CM, some codes are codes "catch all", including heterogeneous diseases or conditions (such as pneumonia due to other specified bacterial). These codes, commonly known as the "NEC codes" (not elsewhere classified codes), will not have the maps of one of their nature. Secondly, because the SNOMED CT is more detailed than the ICD-9-CM in most areas of disease, certain diseases, ICD-9-CM or conditions are further refined as more specific concepts in SNOMED CT. in such cases, it is not possible to map to the more specific concept of SNOMED CT without entering additional information.

The map is published in two separate files, one containing maps and other mapping one to many. Also included in the files are the frequency of use of codes, ICD-9-CM and the frequency of the use of SNOMED CT concept with the data of the main problems the subset list. This last information can help users identify the objectives of SNOMED CT is more commonly used on maps of one to many.

Mapping methodology
Two lists were obtained from the Centers for Medicare and Medicaid Services (CMS), including the commonly used ICD-9-CM codes short-term outpatient care hospitals respectively in 2009. SNOMED CT map for codes, ICD-9-CM lists were derived mainly from the two existing sources of knowledge: synonymy between ICD-9-CM or SNOMED CT conditions in the Unified Medical Language System (DIRECTLY) and SNOMED CT to ICD-9-CM Cross maps published in the international release of SNOMED CT. selecting a target SNOMED CT codes was limited to concepts in three hierarchies: finding clinical events and situations in the context of the public. One map identified by DIRECTLY synonymy were not manually approved. Maps of the one-to-many that were algorithmically identified which involved fewer than 5 SNOMED CT aims manual have been revised in order to reduce them to a single map, if possible. Codes to ICD-9-CM without maps or one-to-many maps covering a large number of objectives have not been manually reviewed.

Statistics summary

Map of TypeICD-9-CM codes% use codes to ICD-9-CM * map to a subset of the CORE ConceptsICD-9-CM codes% use codes to ICD-9-CM * 1-1 maps to a subset of the CORE concepts1-M maps to a subset of the basic concepts

* % of consumption is the average in-and out-patient services usage percentage

Versions of terminology and sources of knowledge

ICD-9-CM is the data of the CMS was based on version 2009. 2012 version was used on the map. 61 the codes from the data of the CMS are obsolete, but were carried out on the map, because obsolete codes could be present in legacy data, and so their map is still usefulSNOMED CT -Edition July 2011DIRECTLY – 2011AB release ofSNOMED CT to ICD-9-CM Cross maps – July 2011 release of SNOMED CTCore Problem list subset of SNOMED CT -Edition 201111

The Format of the data
The map is published as two files tab-delimited value from the same file structure. File ICD9CM_SNOMED_MAP_1TO1.TXT contains the codes to ICD-9-CM from one map and the file ICD9CM_SNOMED_MAP_1TOM.TXT contains the codes to ICD-9-CM maps one to the many. For completeness, the second file contains the codes to ICD-9-CM, which do not have maps. The fields are:

ICD_CODE -ICD-9-CM codeICD_NAME – description of the ICD-9-CMIS_CURRENT_ICD -whether the code of ICD-9-CM is still the current version of the 2012IP_USAGE -% of total consumption of code in file hospitalized (null if the ICD-9-CM code file)OP_USAGE -% of total consumption of code in the file out-patient services (null if the ICD-9-CM code file)AVG_USAGE is the average IP_USAGE and OP_USAGE. The file is sorted in descending order of the value of theIS_NEC is whether the code of ICD-9-CM code NEC (not elsewhere classified), all codes NEC does not map 1-1SNOMED_CID -SNOMED CT concept ID, the target map (null for codes, ICD-9-CM without maps)SNOMED_FSN -SNOMED CT fully specified name (null for codes, ICD-9-CM without maps)IS_1-1MAP – is this map-1-1CORE_USAGE -statistical subset CORE (only filled with SNOMED CT concepts in the subset of CORE)IN_CORE – whether the concept of SNOMED CT is a subset of the CORE

License requirements
According to the mapping assumptions of the NLM on the map can be used by users that are licensed to SNOMED CT and ICD-9-CM. SNOMED CT is owned by the International Health terminology standards development organisation (IHTSDO) from which the NLM is a member of the us. The use of SNOMED CT is in the Member States of the IHTSDO in low incomes and research projects approved in the country, including the United States, but is subject to the provisions of the licence of IHTSDO Affiliate, (contained in the license agreement to use IT DIRECTLY ® Metathesaurus ® in Appendix 2). The use of ICD-9-CM is free.

Comments and questions
We welcome any questions, comments or suggestions that would improve the quality, accuracy and usefulness of the map. Please send feedback via e-mail Dr. Kin Wah Fung, Lister Hill National Center for Biomedical Communications, national library of medicine through the NLM client service with the topic "ICD-9-CM to SNOMED CT Map".

View the original article here

This post was made using the Auto Blogging Software from WebMagnates.org This line will not appear when posts are made after activating the software to full version.

ICD-9-CM, SNOMED CT Map now available

Download the map

ICD-9-CM to ICD-9 SNOMED CT map derived from-CM versionDerived with versionJuly SNOMED CT international release 2011

Introduction
Many of the existing electronic record (EHR) systems of health care include clinical information coded in ICD-9-CM. in order to facilitate the migration to SNOMED CT as the basic terminology, clinical patient problems (diseases and conditions), it is desirable that the older the ICD-9-CM you can translate SNOMED CT. This will be possible to compare newly collected data, historical data and will also be on the EHR use SNOMED CT to support clinical decision-making and other features. Purpose of SNOMED CT map (here referred to as "maps"), ICD-9-CM is to facilitate the translation of the data of older and transition to future use SNOMED CT for patients problem lists. It should be noted that this Map is not the same as and serves different purposes of SNOMED CT maps ICD-9-CM.

The most useful maps are maps, one to one, in which the single concept of SNOMED CT may be used to represent the full meaning code of ICD-9-CM. This enables automatic translation of ICD-9-CM codes to SNOMED CT codes without loss of meaning. Map of attempts to identify so many maps one as possible, but due to the differences between the two coding systems, one maps you can not find some codes to ICD-9-CM. that difference is usually caused by one of two reasons. First, the ICD-9-CM, some codes are codes "catch all", including heterogeneous diseases or conditions (such as pneumonia due to other specified bacterial). These codes, commonly known as the "NEC codes" (not elsewhere classified codes), will not have the maps of one of their nature. Secondly, because the SNOMED CT is more detailed than the ICD-9-CM in most areas of disease, certain diseases, ICD-9-CM or conditions are further refined as more specific concepts in SNOMED CT. in such cases, it is not possible to map to the more specific concept of SNOMED CT without entering additional information.

The map is published in two separate files, one containing maps and other mapping one to many. Also included in the files are the frequency of use of codes, ICD-9-CM and the frequency of the use of SNOMED CT concept with the data of the main problems the subset list. This last information can help users identify the objectives of SNOMED CT is more commonly used on maps of one to many.

Mapping methodology
Two lists were obtained from the Centers for Medicare and Medicaid Services (CMS), including the commonly used ICD-9-CM codes short-term outpatient care hospitals respectively in 2009. SNOMED CT map for codes, ICD-9-CM lists were derived mainly from the two existing sources of knowledge: synonymy between ICD-9-CM or SNOMED CT conditions in the Unified Medical Language System (DIRECTLY) and SNOMED CT to ICD-9-CM Cross maps published in the international release of SNOMED CT. selecting a target SNOMED CT codes was limited to concepts in three hierarchies: finding clinical events and situations in the context of the public. One map identified by DIRECTLY synonymy were not manually approved. Maps of the one-to-many that were algorithmically identified which involved fewer than 5 SNOMED CT aims manual have been revised in order to reduce them to a single map, if possible. Codes to ICD-9-CM without maps or one-to-many maps covering a large number of objectives have not been manually reviewed.

Statistics summary

Map of TypeICD-9-CM codes% use codes to ICD-9-CM * map to a subset of the CORE ConceptsICD-9-CM codes% use codes to ICD-9-CM * 1-1 maps to a subset of the CORE concepts1-M maps to a subset of the basic concepts

* % of consumption is the average in-and out-patient services usage percentage

Versions of terminology and sources of knowledge

ICD-9-CM is the data of the CMS was based on version 2009. 2012 version was used on the map. 61 the codes from the data of the CMS are obsolete, but were carried out on the map, because obsolete codes could be present in legacy data, and so their map is still usefulSNOMED CT -Edition July 2011DIRECTLY – 2011AB release ofSNOMED CT to ICD-9-CM Cross maps – July 2011 release of SNOMED CTCore Problem list subset of SNOMED CT -Edition 201111

The Format of the data
The map is published as two files tab-delimited value from the same file structure. File ICD9CM_SNOMED_MAP_1TO1.TXT contains the codes to ICD-9-CM from one map and the file ICD9CM_SNOMED_MAP_1TOM.TXT contains the codes to ICD-9-CM maps one to the many. For completeness, the second file contains the codes to ICD-9-CM, which do not have maps. The fields are:

ICD_CODE -ICD-9-CM codeICD_NAME – description of the ICD-9-CMIS_CURRENT_ICD -whether the code of ICD-9-CM is still the current version of the 2012IP_USAGE -% of total consumption of code in file hospitalized (null if the ICD-9-CM code file)OP_USAGE -% of total consumption of code in the file out-patient services (null if the ICD-9-CM code file)AVG_USAGE is the average IP_USAGE and OP_USAGE. The file is sorted in descending order of the value of theIS_NEC is whether the code of ICD-9-CM code NEC (not elsewhere classified), all codes NEC does not map 1-1SNOMED_CID -SNOMED CT concept ID, the target map (null for codes, ICD-9-CM without maps)SNOMED_FSN -SNOMED CT fully specified name (null for codes, ICD-9-CM without maps)IS_1-1MAP – is this map-1-1CORE_USAGE -statistical subset CORE (only filled with SNOMED CT concepts in the subset of CORE)IN_CORE – whether the concept of SNOMED CT is a subset of the CORE

License requirements
According to the mapping assumptions of the NLM on the map can be used by users that are licensed to SNOMED CT and ICD-9-CM. SNOMED CT is owned by the International Health terminology standards development organisation (IHTSDO) from which the NLM is a member of the us. The use of SNOMED CT is in the Member States of the IHTSDO in low incomes and research projects approved in the country, including the United States, but is subject to the provisions of the licence of IHTSDO Affiliate, (contained in the license agreement to use IT DIRECTLY ® Metathesaurus ® in Appendix 2). The use of ICD-9-CM is free.

Comments and questions
We welcome any questions, comments or suggestions that would improve the quality, accuracy and usefulness of the map. Please send feedback via e-mail Dr. Kin Wah Fung, Lister Hill National Center for Biomedical Communications, national library of medicine through the NLM client service with the topic "ICD-9-CM to SNOMED CT Map".

View the original article here

This post was made using the Auto Blogging Software from WebMagnates.org This line will not appear when posts are made after activating the software to full version.