2024 Quarter 2 - April to June updates

  • 16 May 2024 – the Software-related activities and the R&D Tax Incentive guide was updated on the Sector guides for R&D Tax Incentive applicants page. Updates to the guide were minor and aimed at clarifying when some software activities currently excluded as ‘core’ R&D activities may still be claimed as ‘supporting’ R&D activities.
  • 16 May 2024 – the R&D Tax Incentive Guide to Interpretation was updated on the Assess if your R&D activities are eligible for the R&D Tax Incentive page. Updates to the guide were minor and related to not implying a threshold for ‘the purpose’ in the definition of core R&D activities and clarifying when some software activities currently excluded as ‘core’ R&D activities may still be claimed as ‘supporting’ R&D activities.

2024 Quarter 1 – January to March updates

2023 Quarter 4 – October to December updates

2023 Quarter 3 – July to September updates

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