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June, 2026

New DISR Guidance on Artificial intelligence-related R&D activities

June 11th, 2026

In recent years, claims related to AI activities have increased, and as expected, DISR has published new specific guidance for the sector.   The new guidance released in June 2026 complements the Hypothetical Machine Learning case study issued in 2024.   Some key extracts from the June 2026 guidance includes: Using an AI model or technique that is new to you does not, by itself, mean the activity is eligible for the program. For an AI-related activity to be eligible as a core R&D […]

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New Federal court matter (May 2026) finds the occurrence of R&D Tax evasion schemes

June 5th, 2026

A federal court case, with a judgement dated 28 May 2026 has declared that a respondent contravened s 290-50(1) of the TAA regarding several taxpayer schemes involving the R&D Tax Incentive. The R&D Tax Incentive has been a focus of the TPB and ATO in recent years, with several published matters involving the promotion and misuse of the incentive to make aggressive or invalid claims. Substantial penalties can be imposed and should significantly deter advisors and companies seeking to misuse the benefits available […]

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Deadline approaching for lodgement of Overseas Findings for R&D Activity first conducted in FY26

June 4th, 2026

Companies seeking to claim expenditure for overseas activity incurred by an Australian company under the R&D Tax Incentive must apply separately to claim these costs by first lodging an Overseas Finding Application with AusIndustry. In addition to general eligibility criteria, there are specific and extensive rules to determine whether expenditure on overseas activities is eligible under the R&D Tax Incentive. Generally, expenditure incurred by Australian companies on R&D activities conducted overseas can only be eligible for the R&D Tax Incentive where: The […]

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Media coverage of business response to proposed R&D Tax Changes announced in May Budget

June 1st, 2026

In the Federal Budget handed down on 12 May 2026, The Government proposed major structural changes to the R&D Tax Incentive (RDTI). These changes are proposed to commence on 1 July 2028. Proposed reforms include: Increasing the offset for experimental ‘core’ R&D by around 25 to 50 per cent and removing eligibility for expenditure that only supports R&D. The intensity threshold will reduce from 2 per cent to 1.5 per cent, providing higher offsets to firms undertaking substantial core R&D. Expenditure […]

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