Swanson Reed Online R&D Tax Workshop Series

  • Benefits available to companies under the R&D Tax Incentive are substantial, however there are specific requirements on eligibility and documentation.
  • To help companies and their tax agents better understand the R&D Tax Incentive, we have published a series of videos for companies registering R&D Activities. The videos within our series seek to explain key guidance publications and principles used by ATO and AusIndustry during their compliance assessments.
  • As the Tax Practioners Board policies on CPD allow use of videotape and online learning packages, documented viewing of the videos may be useful in meeting your CPD Requirements (click here for the link to the guidelines which should be reviewed relative to your own situation.)


Changes to R&D Tax Incentive and Offset Calculations Commencing 1 July 2021 (for FY22)

Identification and Assessment of R&D Activities

Summary of AusIndustry’s Refreshed Guide to Interpretation

Substantiation of R&D Expenditure and ATO Documentation Expectations

Substantiation of R&D Activities and AusIndustry Documentation Expectations

Eligibility of Software Development Activity Under the R&D Tax Incentive

AAT Case finding in favor of R&D Entity that activities were eligible: PKWK and Innovation and Science Australia (Taxation) [2021]

Guide to Findings and Approval for Overseas R&D

Content for these videos has been based on the relevant AusIndustry and ATO guidance publications which are referenced within. More information is available on their websites: