ATO Alert TA 2023/4 Research and Development Activities Delivered by Associated Entities
AAT Case Lakes Oil N.L. and Industry Innovation and Science Australia [2023]
Research and Development Software Sector Guidance Update May 2023
New Requirements to Publish R&D Expenditure Claim Information in 2024
Changes to Clawback Mechanisms for FY22 based on ATO Guidance Released November 2022
Updates on Software Activity based on AusIndustry Guidance released April 2022
Time Limits for Lodgement and Extensions
New Clinical Trials Determination
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
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: