R&D Tax Credit

Exposure draft released for exclusion of gambling and tobacco companies under the R&D Tax Incentive

December 9th, 2025

The December 2024 Mid‑Year Economic and Fiscal Outlook (MYEFO) was released by the Government on 18 December 2024 and announced that The Government will exclude activities related to gambling and tobacco from Research and Development Tax Incentive eligibility for income years starting on or after 1 July 2025. The Government has now released an exposure draft for Treasury Laws Amendment Bill 2025: 4 Exclusion of tobacco and gambling 5 related activities from the Research and 6 Development Tax Incentive which is the legislative instrument that […]

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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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DISR and ATO information sessions in November 2025

November 4th, 2025

DISR have announced they will be conducting a R&D Tax Incentive Registration webinar on THURSDAY 20 NOVEMBER 2025. This information session is scheduled to cover: The application process; How self-assessment works; Eligibility requirements of activities and expenditure; Record-keeping to substantiate claims. Representatives from AusIndustry and ATO are noted as being in attendance. A registration link is here. Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more […]

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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 […]

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