Industry Innovation and Science Australia (IISA) is the federal government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive. The 2025 Annual Report for IISA was recently released, and a section of the report provides an update on Legal matters and litigation relevant to the department. Litigation on R&D activity now usually starts in the The Administrative Review Tribunal of Australia (ART), rather than Administrative Appeals Tribunal (AAT). However, this change is not likely […]
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 […]
DISR have announced they will be conducting a R&D Tax Incentive Registration webinar on THURSDAY 20 NOVEMBER 2025. This information session is scheduled to cover: The application process; How self-assessment works; Eligibility requirements of activities and expenditure; Record-keeping to substantiate claims. Representatives from AusIndustry and ATO are noted as being in attendance. A registration link is here. Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more […]
In the May 2024 federal budget, The Albanese Government announced a strategic examination and review of Australia’s Research and Development (R&D) system to align it with national priorities and to improve outcomes. In late 2024, then Industry Minister Ed Husic announced specific details to launch the review. It was noted that the review will assess how to maximise the value of R&D investments, strengthen industry linkages, and support national priorities, and that the review will examine existing systems, such as […]