Some key events impacting Australia’s R&D Tax Incentive over the past 12 months during calendar year 2025 included: The release of proposed legislation to exclude gambling and tobacco companies from eligibility under the R&D Tax Incentive; The strategic examination and review of Australia’s Research and Development (R&D) system progressed and released a discussion paper on R&D Incentives that contained some significant potential changes for consideration. Swanson Reed made a submission to both the general review and the discussion paper on R&D Incentives; A new R&D Tax Incentive registration […]
Industry Innovation and Science Australia (IISA) is the federal government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive. The 2025 Annual Report for IISA was recently released, and a section of the report provides an update on Legal matters and litigation relevant to the department. Litigation on R&D activity now usually starts in the The Administrative Review Tribunal of Australia (ART), rather than Administrative Appeals Tribunal (AAT). However, this change is not likely […]
The R&D Tax Incentive (R&DTI) is co-administered by two government agencies: 1: The Department of Industry, Science and Resources on behalf of Industry Innovation and Science Australia (IISA): The department registers companies for the R&DTI program and makes findings on the eligibility of R&D activities. and 2: The Australian Taxation Office (ATO): The ATO is responsible for administering R&DTI expenditure claims, and conducts reviews and audits on substantiation of claims and other matters. The Commissioner of Taxation’s Annual Report 2024–25 was published in late October 2025. This […]
DISR have announced they will be conducting a R&D Tax Incentive Registration webinar on THURSDAY 20 NOVEMBER 2025. This information session is scheduled to cover: The application process; How self-assessment works; Eligibility requirements of activities and expenditure; Record-keeping to substantiate claims. Representatives from AusIndustry and ATO are noted as being in attendance. A registration link is here. 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 […]