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R&D Tax Mentions in Commissioner of Taxation Annual Report 2024–25

November 11th, 2025

The R&D Tax Incentive (R&DTI) is co-administered by two government agencies: 1: The Department of Industry, Science and Resources on behalf of Industry Innovation and Science Australia (IISA): The department registers companies for the R&DTI program and makes findings on the eligibility of R&D activities. and 2: The Australian Taxation Office (ATO):  The ATO is responsible for administering R&DTI expenditure claims, and conducts reviews and audits on substantiation of claims and other matters. The Commissioner of Taxation’s Annual Report 2024–25 was published in late October 2025. This […]

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A warning for companies using AI to assist with drafting their R&D Tax Incentive Applications

July 3rd, 2025

Businesses are increasingly leveraging Artificial Intelligence (AI) to streamline various tasks in a bid to achieve significant time savings and efficiency gains. However, when using AI to assist in the drafting of documents that present legal obligations (such as an R&D Application), care should be taken to ensure the information disclosed is correct. In recent months, we have observed a growing trend of companies using AI to assist with the collation of the initial draft content for their Research and […]

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Swanson Reed: Registered Tax Agent obligations and keeping clients informed

June 12th, 2025

SR Tax Services Pty Ltd (trading as Swanson Reed) is a registered tax agent (Registration number 03718008).   The Tax Practitioners Board (TPB) is the authority responsible for regulating Australia’s tax agents.   The Government package of reforms to strengthen the integrity of Australia’s tax system has presented additional compliance and disclosure requirements for tax agents which apply to Swanson Reed from July 2025. As part of these reforms, Swanson Reed has an obligation to keep parties informed on a […]

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New AAT Case: GQHC and ATO Considers Feedstock Provisions and Scope of ATO Power to Assess Activity Eligibility in Absence of AusIndustry Finding

March 18th, 2024

A new AAT case dated 16 February 2024 (GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409), considered a situation where the ATO determined a company had not engaged in eligible R&D activities, but where no findings had been made by AusIndustry, who usually has jurisdiction over activity assessment. The matter considered jurisdiction issues of: whether the Commissioner has the power to assess or make decisions as to whether a company’s registered activities consist of eligible “R&D activities” as defined […]

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