AusIndustry Guidance and Materials

Statutory Registration Deadline for FY25 R&D Claims is next month

March 2nd, 2026

Companies seeking to register R&D Activities conducted during the Year Ended 30 June 2025 (companies that have a Standard YE for tax) who are yet to do so should note that the Registration Deadline is 10 Months after YE, and 30 APRIL 2026. The blanket and automatic extensions granted in previous years do NOT apply any longer or for FY25 claims. Extensions of time may be available in certain situations, and extension applications lodged BEFORE the original deadline are viewed much more favorably. However recent […]

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TPB announce 2026 compliance priorities include tax practitioners who promote the abuse of R&D concessions

December 17th, 2025

The Tax Practitioners Board (TPB) is a national body responsible for the registration and regulation of tax agents and BAS agents (collectively referred to as ‘tax practitioners’). The TPB is also responsible for ensuring compliance with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).   In December 2025, The TPB has announced its 2026 compliance priorities and within this announcement it is noted:. ‘Our priorities address both emerging and ongoing risks concerning tax practitioner misconduct or unethical behaviour.  These […]

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2025 Annual Report for IISA: Update on R&D Tax Legal matters and litigation

December 5th, 2025

Industry Innovation and Science Australia (IISA) is the federal government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive.  The 2025 Annual Report for IISA was recently released, and a section of the report provides an update on Legal matters and litigation relevant to the department. Litigation on R&D activity now usually starts in the The Administrative Review Tribunal of Australia (ART), rather than Administrative Appeals Tribunal (AAT). However, this change is not likely […]

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R&D Tax Mentions in Commissioner of Taxation Annual Report 2024–25

November 11th, 2025

The R&D Tax Incentive (R&DTI) is co-administered by two government agencies: 1: The Department of Industry, Science and Resources on behalf of Industry Innovation and Science Australia (IISA): The department registers companies for the R&DTI program and makes findings on the eligibility of R&D activities. and 2: The Australian Taxation Office (ATO):  The ATO is responsible for administering R&DTI expenditure claims, and conducts reviews and audits on substantiation of claims and other matters. The Commissioner of Taxation’s Annual Report 2024–25 was published in late October 2025. This […]

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