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R&D Tax Incentive Review


The Review of the R&D Tax Incentive (the Review) concluded in April 2016 and the Review Panel’s report was released in September 2016. The Government announced its response to the review as part of the 2018–19 Federal Budget. Legislation to support these reforms was originally introduced in September 2018. This legislation was considered by the Senate Economics Legislation Committee, which reported on 11 February 2019.

On 5 December 2019 revised legislation was introduced into Parliament through the Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019. You can read more about the Review and updates on the government’s response on industry.gov.au.