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Understanding the R&D Tax Incentive regime (November 2022)

Tax Essentials

This Tax Essentials steps through the various qualifying factors for companies to register eligible R&D activities and claim eligible R&D expenditures as an R&D tax offset as part of the company income tax return process. This Tax Essentials also provides an overview of the key integrity measures and how the R&D Tax Incentive interacts with other corporate tax aspects.

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