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Significant Refundable R&D Offsets receipts reported to the ASX in recent months
July 8th, 2024Over recent months, a number of companies have reported to the ASX receipt of substantial Refundable R&D Tax Offsets. Notable receipts include: Recce Pharmaceuticals (ASX: RCE) received $2.6 M related to its anti-infective platform; Latrobe Magnesium (ASX: LMG) received $12.5 M related to Magnesium extraction technology; Group 6 Metals (ASX:G6M) received $14.3 M related to processes for producing higher value tungsten products Orthocell Limited (ASX: SNT) received $3.05 M related to its mobility regeneration technology; Botanix (ASX: BOT) received $3 […]
FY24 R&D Registrations Now Open
July 2nd, 2024Companies are now able to register R&D Activities conducted during the year ended 30 June 2024 (FY24) with AusIndustry. For the FY24 period, the application process is again administered through the new online AusIndustry customer portal which was introduced for the prior FY21 period. We understand that the AusIndustry activity disclosure requirements for FY24 are not materially different to prior years. In addition, as the major changes for calculation of R&D Tax Offsets (disclosed in the ATO R&D Schedule) arose […]
Important R&D Tax associate entity payment rule considerations approaching end of the financial year
June 20th, 2024The R&D Tax Incentive, includes a related party integrity provision whereby if a company incurs R&D expenditure to an associate, it must pay that amount in the same year to claim a notional deduction for that amount in that year (provided all other eligibility requirements for the R&D tax incentive are met). Associates are those entities that, by reason of family or business connections, might appropriately be regarded as being associates of the R&D entity, and relevant examples of the […]
Swanson Reed Article on Recent ATO Alerts (TA 2023/4 and TA 2023/5) in June 2024 Tax Institute Journal
June 14th, 2024A feature article authored by Swanson Reed is included in June 2024 volume of the Taxation in Australia. Swanson Reed’s article covers the recent R&D tax incentive taxpayer alerts released in December 2023 (TA 2023/4 and TA 2023/5).  These alerts primarily relate to whether entities registering R&D activities and claiming R&D tax offsets can be shown to be the entity for whom the registered R&D activities are conducted, as required by law. TA 2023/4 and TA 2023/5 indicate that the […]
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News & ResearchA warning for companies using AI to assist with drafting their R&D Tax Incentive Applications
Businesses are increasingly leveraging Artificial Intelligence (AI) to streamline various tasks in a bid to achieve significant time savings and efficiency gains. However, when using AI to assist in the drafting of documents that present legal obligations (such as an […]
FY25 R&D Activity Registrations Now Open and Upcoming Changes to the R&D Application Form
Companies are now able to register R&D Activities conducted during the year ended 30 June 2025 (FY25) with AusIndustry. For the FY25 period, the application process is again administered through the online AusIndustry customer portal which was introduced for the […]
