New DISR Guidance on Artificial intelligence-related R&D activities

In recent years, claims related to AI activities have increased, and as expected, DISR has published new specific guidance for the sector.   The new guidance released in June 2026 complements the Hypothetical Machine Learning case study issued in 2024.   Some key […]

New Federal court matter (May 2026) finds the occurrence of R&D Tax evasion schemes

A federal court case, with a judgement dated 28 May 2026 has declared that a respondent contravened s 290-50(1) of the TAA regarding several taxpayer schemes involving the R&D Tax Incentive. The R&D Tax Incentive has been a focus of the TPB […]