The Tax Office will only make a ruling on the eligibility of activities under the research and development tax incentive in “exceptional cases” and will aim to still consult with AusIndustry, after a ruling raised questions about its reach.
The research and development tax incentive (RDTI) is administered through a dual agency model, with the Australian Taxation Office (ATO) handling the tax and financial elements and AusIndustry making determinations over …
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