Home » News » ATO Guidance and Materials

ATO Guidance and Materials

R&D Tax Registrations – Upcoming Deadlines for Financial Year: 2024-25

October 27th, 2025

Companies seeking to register R&D Activities conducted during the Year Ended 31 December 2024 (companies that have a December Year End for tax) who are yet to do so should note that the Registration Deadline is the end of October 2025. The extensions granted during COVID no longer apply, and the statutory deadlines revert to normal (10 months after the end of a company’s financial year). There are mechanisms available under the IR&D Act and IRD Decision making provisions that allow for […]

Read More

ATO notes incorrect claims for the R&D tax incentive a focus in the construction, professional, scientific and technical services sector

October 8th, 2025

In an ATO release on 1 October 2025 titled ‘Tax risks: property, construction and professional services‘ the ATO have noted that they will be focusing on R&D Tax Compliance. The document notes:  ‘We continue to see recurring issues in specific industries. We’re watching closely, conducting audits, and applying penalties and interest where needed. Our focus is on small businesses in: the property and construction industry – including builders, contractors and tradies. the professional, scientific and technical services sector – such […]

Read More

Strategic Examination of Research and Development: Swanson Reed comments on issues paper released on R&D Tax Incentives

September 24th, 2025

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 […]

Read More

Update on an alleged ‘false mining operation’ involving large claims for GST and R&D Tax Offset reviews

August 28th, 2025

In June 2025, The Australian posted an article about a private group alleged to have operated a ‘false mining operation’ that led to the generation of substantial refunds for GST and Refundable R&D Tax Offset credits. The Australian has this week has posted an update on proceedings that: Lawyers appearing for the ATO told the Federal Court recently that letters have been issued to the company taxpayers notifying them that winding up steps are being taken against them; The ATO have alleged there […]

Read More

Categories

Archives