Swanson Reed has recently compiled a series of training videos providing updated material on the R&D Tax Incentive. Benefits available to companies under the R&D Tax Incentive are substantial; however, companies must suitably self-assess and document their activities. The videos in our series compiled in March 2025 include topics that explain key decisions or guidance published by ATO and AusIndustry. Commissioner of Taxation V Bakarich (Federal Court Promoter Penalty matter), December 2024; Update on latest AusIndustry guidance for eligibility of software development and Machine […]
Watch this video for an insightful summary of the latest R&D Tax Incentive Industry Update, produced in February 2025: AusIndustry Software Sector Guidance and Hypothetical Machine Learning Case Study An increasing amount of software development activity in recent years focused on artificial intelligence and/or machine learning, which in turn is leading to more R&D claims involving machine learning. This likely led AusIndustry to release new guidance, being a hypothetical machine learning case study in September 2024. This hypothetical case study […]
Watch this video for an insightful summary of the latest R&D Tax Incentive Industry Update, produced in February 2025: Changes to Extension of Time Request Processes for R&D Applications Where relevant, the content of this video may have been based on guidance publications released by AusIndustry and the ATO. Additional guidance material on the R&D Tax Incentive is often progressively published by the programme regulators on their respective websites: ATO AusIndustry
Watch this video for an insightful summary of the latest R&D Tax Incentive Industry Update, produced in February 2025: The New Requirements to Publish R&D Expenditure Claim Information Where relevant, the content of this video may have been based on guidance publications released by AusIndustry and the ATO. Additional guidance material on the R&D Tax Incentive is often progressively published by the programme regulators on their respective websites: ATO AusIndustry