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Government Announces $2 Billion Research Commercialisation Action Plan Leading into Election Campaign
February 7th, 2022A federal election is due to occur by May 2022. Thankfully, after years of instability and uncertainty, it is not expected that the R&D Tax Incentive will be impacted by the upcoming election campaign (in the short term at least). This is the case, since recent legislative amendments to the R&D Tax Incentive have only recently commenced after the October 2020 bi-partisan enactment, and it would be unlikely for further change to happen so soon. Both major political parties have […]
AusIndustry Consultation Sessions Over the Coming Months
January 31st, 2022AusIndustry have announced that over the coming quarter, they are conducting a series of events linked to R&D Tax Incentive (R&DTI) Programme developments and guidance documents. The sessions include: Guide to the R&D Tax Incentive; R&DTI Guide to Interpretation (covering the content in the recently re-released version); Guide to accessing the R&DTI customer portal (covering processes for setting up the new portal which leverages the Government’s MyGovID infrastructure). Information for registration to attend the sessions is available on the AusIndustry […]
Draft AusIndustry Determination on Clinical Trials (Phase 0-III) for an Unapproved Therapeutic Good
January 20th, 2022AusIndustry has recently released a draft Industry Research and Development (clinical trials, Phase 0, I, II, III for an unapproved therapeutic good) Determination 2021 for consultation and feedback. This is the first R&D Tax Incentive determination published, and AusIndustry noted that they have consulted with the Australian Taxation Office and Department of Health as part of the coalition of this document. The draft document notes that: In respect of classifying the phase of a trial: Phase 0 clinical trial means […]
ATO Release Finalised Tax Ruling TR 2021/9 (Adjustments to R&D Claims for Job Keeper)
January 17th, 2022In July 2020, The ATO released TD 2020/D1: Income tax: notional deductions for research and development activities subsidised by JobKeeper payments. The ruling outlined the need for companies that are subject to both the R&D Tax Incentive and JobKeeper to adjust R&D claims on the basis that: The “at-risk” rule applies to R&D salaries reimbursed by Jobkeeper, and a company cannot notionally deduct the portion of wage expenditure incurred on R&D activities that has been subject to the JobKeeper payment; […]
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News & Research
News & ResearchState of R&D Tax Policy Heading into Federal Election
The federal election is due to be held Saturday, 21 May 2022. Thankfully, after years of instability and uncertainty, it is not expected that the R&D Tax Incentive will be impacted by the upcoming election campaign (in the short term […]
AusIndustry Conducting Briefing Session to Provide an Overview of the Refreshed Software Guidance
In April 2022, AusIndustry released a new guidance document titled “Software-related activities and the Research and Development (R&D) Tax Incentive“. Whilst nothing in the new guidance is particularly surprising, there are some new principles which do not seem to have […]
