AusIndustry have recently released new guidance material to help companies and tax advisors correctly identify and register for the R&D Tax Incentive in the fields of software development, agriculture, building, construction, and mining.
This guidance material includes specific examples and information on AusIndustry’s expectations for participants registering activities under the R&D Tax Incentive in these fields.
The four new Specific Issues Guidance documents are:
Please refer to the following for the latest AusIndustry guidance on eligible R&D Activities:
Please refer to the following for the latest ATO guidance on determining R&D Tax Offset entitlements: