OrbitaxATO Clarifies R&D Tax Incentive Integrity Rules
|Approved Changes|Australia
The Australian Taxation Office (ATO) has issued a notice clarifying the application of integrity rules for the R&D Tax Incentive.
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Clarifying R&D program integrity rules
The Research and Development Tax Incentive (R&D program) is driving innovation and economic growth and we're committed to ensuring it's used with integrity. We've identified issues with the application of some R&D program integrity rules:
- R&D expenditure to associates
- conducted for
- aggregated tu…