In April 2022, AusIndustry released a new guidance document titled “Software-related activities and the Research and Development (R&D) Tax Incentive“.
Whilst nothing in the new guidance is particularly surprising, there are some new principles which do not seem to have been explored in other guidance documents published in recent years.
AusIndustry have planned briefing sessions on this guidance during May which will focus on:
For further guidance on the R&D Tax Incentive, visit our website here.