overseas advance findings ruling is an endorsement by AusIndustry in relation to R&D activities overseas. Then the ATO still reviews the claim to ensure it acceptable from a tax perspective.
It is not any overseas R&D activities that can be claimed, only those which do not have sufficient patient numbers or technology barriers preventing the trial in Australia.
Either way it almost halves the trial cost, well done!
Ann: RCE Awarded $43.7m AusIndustry Advanced Overseas Finding, page-33
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