Taxpayer Alert TA 2017/5A — Addendum to TA 2017/5

Taxpayer Alert TA 2017/5A — Addendum

Note: The source PDF (TA 2017_5A - Addendum _ Legal database.pdf) is a scanned image-only document with no embedded text layer. Automated text extraction (pdftotext) returned no content. To produce a full markdown transcript an OCR pass is required.

This addendum modifies the parent alert TA 2017/5 (“Claiming the Research and Development Tax Incentive for software development activities”).

The publicly published HTML version of this addendum is on the ATO Legal Database: https://www.ato.gov.au/law/view/document?DocID=TPA/TA20175A/NAT/ATO/00001

Subject matter: clarifications and updates to TA 2017/5 — typically including refined examples, updated references to administrative guidance, and cross-references to subsequent Department of Industry guidance materials and AAT/Federal Court decisions on R&D Tax Incentive eligibility for software development.

See also: parent alert TA 2017/5 at TA-2017-5.md.

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