We understand that the application of certain provisions can result in high compliance costs, and we want to understand further where and how this burden can be reduced. In addition, we understand that there are several areas of uncertainty and need to understand if there are any others. One specific area in which public views are sought relates to the provision that allows a deduction for research and development (R&D) expenditure for software (including SaaS) development. This provision is intended to reduce the compliance cost of determining the R&D capital/revenue boundary. However, we understand there are concerns about the outcomes this provision achieves in practice and changes to the industry and standards since the provision was enacted in 2003.