Compliance and monitoring

We work together with AusIndustry to undertake complementary risk assessment and compliance work. AusIndustry's compliance work focuses on the eligibility of R&D activities and our compliance work focuses on the R&D tax offsets allowable for those activities.

It is your responsibility to show us that the basis for calculating your notional R&D deduction produces, as far as practicable, accurate claims consistent with the law and its interpretation. You must substantiate a claim for R&D expenditure by reference to reliable source documents.


If you make incorrect claims you may incur penalties. For more information about our compliance and monitoring, refer to:

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Further information

For more information about AusIndustry's compliance work, refer to R&D Tax IncentiveExternal Link.

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    Last modified: 19 Jun 2012QC 26104