Links for 23 September 2008 through 25 September 2008

Stilgherrian’s links for 23 September 2008 through 25 September 2008, scrubbed up with a wire brush:

Tax changes work against innovation

Two tax changes announced in Tuesday’s Federal Budget actually work against business innovation. Businesses must now depreciate their computer software over 4 years, not 2.5. This pulls in $1.3b in tax but discourages upgrading. (However it might be good news for vendors of software as a service and proponents of open source software.) Similarly, Fringe Benefits Tax rules for laptops and PDAs given to employees have been tightened, discouraging a more flexible, mobile workforce. I thought we were meant to be building for the future…