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ATO Guidance and Materials

New Requirements to Publish R&D Expenditure Claim Information in 2024 – Video

March 5th, 2024

  As part of the changes made to the research and development tax incentive (R&DTI) from 1 July 2021, the ATO is now required to publish information each year about R&D entities and the R&D expenditure they’ve claimed. This video investigates how these changes promote transparency and accountability in the R&DTI. 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 […]

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Changes to R&D Clawback Mechanisms for FY22 based on ATO Guidance

February 19th, 2024

Please view Changes to R&D Clawback Mechanisms for FY22 based on ATO Guidance Released November 2022 via the video posted above. The content of this video has 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

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ATO Release New Information around Public Disclosure of R&D Claims

January 29th, 2024

The Australian Taxation Office (ATO) has in recent months published information around publication of Research and Development (R&D) expenditure claimant information. An additional update was provided by the ATO in late January 2024 which notes: The annual Research and Development tax transparency reporting will publish information about R&D claims; Each year, the ATO will publish: the required information on data.gov.au; the ATO’s contextual analysis – the R&D tax transparency report – on the ATO website. The information the ATO will publish […]

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R&D Tax Risk Reporting Within ATO Top 500 Program

November 13th, 2023

In November 2023, the ATO published information about the Top 500 program. The Top 500 program is one of several programs administered as part of the Tax Avoidance Taskforce. The objective of the Taskforce is to provide the Australian Government and the community with confidence that Australia’s largest public and private groups are paying the correct amount of tax. The Top 500 program model of engagement is designed as an invitation for Top 500 groups to be proactive in demonstrating […]

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