The Australian Taxation Office (ATO) has issued a notice clarifying the application of integrity rules for the R&D Tax Incentive. --- 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 turnover overseas expenditure expenditure not at risk. We're urging tax agents and R&D consultants to review their clients' claims and voluntarily disclose any errors. R&D expenditure to associates R&D expenditure to associates...