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R&D Tax Incentive – Potential Key Events in 2026

January 7th, 2026 R&D Tax Incentive - Potential Key Events in 2026

Some key events impacting Australia’s R&D Tax Incentive over the past 12 months during calendar year 2025 included:
Looking ahead for calendar year 2026, things to potentially look out for in 2026 include:
  • The Government’s response to The strategic examination and review of Australia’s Research and Development (R&D) system:
    • InnovationAus reported in late December 2025  that the review panel recently submitted its final report to Industry minister Tim Ayres for consideration and that the findings of the report would be publicly released some time in 2026;
    • The Government may then respond to the report, including deciding to propose potential changes to the R&D Tax Incentive, which would then require passage of law and consultations;
  • The proposed legislation to exclude gambling and tobacco companies from eligibility under the R&D Tax Incentive will probably be passed as law;
  • Potential new regulator Guidance:
    • The ATO may release new guidance or alerts relevant to the R&D Tax Incentive;
    • DISR/AusIndustry may also release new industry specific guidance, possibly covering fields such as AI;
  • Tribunal and Court Decisions on R&D Tax Disputes:
 
Swanson Reed will continue to advocate for a stable and sustainable R&D Tax Incentive to support Australian Industry, and we recognise the important role that the regulators (ATO, DISR, TPB) perform as part of this.
Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more information.

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