Guide to the Research and development tax incentive

Compliance and monitoring

The ATO and AusIndustry undertake complementary risk assessment and compliance work. AusIndustry's compliance work focuses on the eligibility of R&D activities while our compliance work focuses on the R&D tax offsets allowable in respect of those activities.

	Making incorrect claims may result in penalties. For more information about our compliance and monitoring refer to: Introduction to the compliance model Compliance program
	For further information in relation to AusIndustry's compliance work refer to Compliance and monitoring
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