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MJA Updates

It’s that time of the year….

December 21, 2023 Sarah Lander

In what seems to be a bit of a tradition, one of the regulators responsible for the administration of the R&D Tax Incentive program released some guidance in the lead up to Christmas. The ATO recently released two Taxpayer Alerts on R&D that focus on where the R&D is conducted by an: associate of the R&D claimant (TA 2023/4 “Research and…

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