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AusIndustry Guidance and Materials

ATO to review R&D Tax Incentive for construction activities

February 24th, 2017

The arrangements of certain building and construction industry participants that are claiming the R&D Tax Incentive are being reviewed by the ATO and AusIndustry.The arrangements under review concern R&D claimants who are involved in either: Acquiring buildings or extensions Alterations or improvements Constructing, extending, altering or improving buildings. The review applies for instances where some or all of the expenditure: Is incurred on building and construction activities, which are expressly excluded from being taken into account in calculating an R&D […]

New AusIndustry Guidance released to assist R&D applicants

December 5th, 2016

AusIndustry have recently released new guidance material to help companies and tax advisors correctly identify and register for the R&D Tax Incentive in the fields of software development, agriculture, building, construction, and mining. This guidance material includes specific examples and information on AusIndustry’s expectations for participants registering activities under the R&D Tax Incentive in these fields. The four new Specific Issues Guidance documents are: Getting software development R&D Tax Incentive claims right Getting building and construction R&D Tax Incentive claims right Getting mining R&D Tax Incentive claims right Getting farming R&D […]

ATO Issues Warning on R&D Claims for Farming Activities

October 22nd, 2015

The Australian Tax Office and AusIndustry have issued guidance to alert companies against claiming the R&D tax incentive for business-as-usual farming activities. Expanding on this, ATO Deputy Commissioner Tim Dyce said that usual business expenditure is normally not eligible under the incentive and the law contains a number of requirements which must be satisfied in order for activities to be accepted. He further explains, “we’re seeing farmers applying soil treatments across their property, in some case thousands of hectares, which […]

New Guidance Relating to Feedstock Adjustments

February 9th, 2015

AusIndustry and the ATO have recently released joint guidance in relation to the calculation and disclosure of feedstock adjustments. The guidance clarifies that companies are able to “opt-out” of claiming feedstock inputs if the benefit arising from claiming feedstock inputs as R&D expenditure is not commensurate with the compliance requirements for the corresponding feedstock adjustment. When claiming the R&D Tax Incentive, a company is required to make a feedstock adjustment if it supplies or uses products produced during its R&D activities. The […]

Daniel McGregor

11. August, 2022

I have been using Swanson Reed for my clients for more than a decade. Having a specialist firm that can provide practical and commercial advice that produces real outcomes is very important and we have received great feedback from our clients. Highly recommended.

John

15. June, 2022

Damian and the rest of the team at Swanson Reed have been supporting us for several years. We always appreciate their insights, expertise, and efforts.

Rueben Rajasingam

6. June, 2022

Experienced responsive Team. They have been a great help to me and my company navigate the R&D tax claim process and have provided invaluable advice.

Enrique Esquivel

6. June, 2022

Damian and the team at Swanson Reed have been extremely helpfully and professional during all of our consultations. Highly recommended.

Jess at Y&C

3. June, 2022

Anatole Kononewsky

2. June, 2022

The Swanson Reed team have provided our company with exceptional professional advice and assistance for all of our R&D claims for many years - have always achieved great results with excellent value for their services.

Payam Toloo

2. June, 2022

Damian Smyth and his team are very helpful, supportive and experts in their field of R&D Tax claims. I'm always happy with the work they do and been a customer of their for over 5 years.

Melissa Doddy

31. May, 2022

The Team at Swanson Reed are very experienced R&D Tax Advisors and gave us ongoing support with all of our R&D Claims, the consultants ensured we were always working with current legislative guidelines, gave us assistance with compiling technical and government documentation and went out their way to ensure they were with us for the entire process from beginning to end. Highly recommended to anyone who needs assistance with working through what can at times be a daunting process.

Gary Watson

31. May, 2022

We can highly recommend Swanson and Reed as an R & D accountant. We have worked with them for several years now as they make our R & D claim so easy and communicate quickly with both us and our accountant.

Rob van den Bergh

31. May, 2022

Always professional.

What Our Clients Say

         Posted on Google  
   
   Daniel McGregor  
 11. August, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  I have been using Swanson Reed for my clients for more than a decade.  Having a specialist firm that can provide practical and commercial advice that produces real outcomes is very important and we have received great feedback from our clients. Highly recommended.
  
 
 
      Posted on Google  
   
   John  
 15. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  Damian and the rest of the team at Swanson Reed have been supporting us for several years.  We always appreciate their insights, expertise, and efforts.
  
 
 
      Posted on Google  
   
   Rueben Rajasingam  
 6. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  Experienced responsive Team. They have been a great help to me and my company navigate the R&D tax claim process and have provided invaluable advice.
  
 
 
      Posted on Google  
   
   Enrique Esquivel  
 6. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  Damian and the team at Swanson Reed have been extremely helpfully and professional during all of our consultations. Highly recommended.
  
 
 
      Posted on Google  
   
   Jess at Y&C  
 3. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  
  
 
 
      Posted on Google  
   
   Anatole Kononewsky  
 2. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  The Swanson Reed team have provided our company with exceptional professional advice and assistance for all of our R&D claims for many years - have always achieved great results with excellent value for their services.
  
 
 
      Posted on Google  
   
   Payam Toloo  
 2. June, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  Damian Smyth and his team are very helpful, supportive and experts in their field of R&D Tax claims. I'm always happy with the work they do and been a customer of their for over 5 years.
  
 
 
      Posted on Google  
   
   Melissa Doddy  
 31. May, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  The Team at Swanson Reed are very experienced R&D Tax Advisors and gave us ongoing support with all of our R&D Claims, the consultants ensured we were always working with current legislative guidelines, gave us assistance with compiling technical and government documentation and went out their way to ensure they were with us for the entire process from beginning to end.  Highly recommended to anyone who needs assistance with working through what can at times be a daunting process.
  
 
 
      Posted on Google  
   
   Gary Watson  
 31. May, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  We can highly recommend Swanson and Reed as an R & D accountant. We have worked with them for several years now as they make our R & D claim so easy and communicate quickly with both us and our accountant.
  
 
 
      Posted on Google  
   
   Rob van den Bergh  
 31. May, 2022
 
 
 Trustindex verifies that the original source of the review is Google.  Always professional.
  
 
 
  
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News & Research

Draft legislation released for R&D Tax Measures announced in May 2026 Federal Budget

In the Federal Budget handed down on 12 May 2026, The Government proposed major structural changes to the R&D Tax Incentive (RDTI) proposed to commence on 1 July 2028. Proposed reforms announced in May 2026 include: Increasing the offset for […]

DISR Agrifood sector guide for the R&D Tax Incentive

DISR has recently published new specific guidance for the sector. The guidance, titled ‘Agrifood sector guide for the R&D Tax Incentive’ includes worked examples of R&D activity assessment and relevant records claimants should keep. Companies and stakeholders interacting with the […]

AusIndustry Guidance and Materials

ATO to review R&D Tax Incentive for construction activities

New AusIndustry Guidance released to assist R&D applicants

ATO Issues Warning on R&D Claims for Farming Activities

New Guidance Relating to Feedstock Adjustments

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AusIndustry Guidance and Materials

ATO to review R&D Tax Incentive for construction activities

New AusIndustry Guidance released to assist R&D applicants

ATO Issues Warning on R&D Claims for Farming Activities

New Guidance Relating to Feedstock Adjustments

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What Our Clients Say

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