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Latest updates to the R&D Tax Incentive content
Find details of recent updates and additions to the information and guidance available on the R&DTI pages.
2024 Quarter 4 – October to December updates
- 14 November 2024 – updated the Request an extension or variation on your R&D Tax Incentive registration page to clarify the 2 extension of time categories and their deadlines, as well as the types of variations that can be requested and when.
- 18 December 2024 – content added to the Research and Development Tax Incentive homepage advising of the Government’s Mid-Year Economic and Fiscal Outlook 2024-25 announcement to exclude gambling and tobacco related activities from the R&DTI program for income years starting on or after 1 July 2025.
2024 Quarter 3 – July to September updates
- 25 July 2024 – updated application notes and application form questions for advance and overseas findings were uploaded to the Apply for an Advance Finding from the R&D Tax Incentive and the Apply for an Overseas Finding from the R&D Tax Incentive webpages.
- 26 August 2024 – a new hypothetical case study on machine learning R&D activities was added to the Software development sector guide for the R&D Tax Incentive page.
- 10 September 2024 – a new page on the R&D tax transparency reports was added. The page covers the ATO’s requirement to publish details of entities who claim the R&D Tax Incentive from 1 July 2021, why this is happening and confidentiality of R&D activities.
- 18 September 2024 – new information on application processing timeframes was added to the Apply to register with the R&D Tax Incentive page. The information covers performance measures for processing applications and factors that may impact processing times.
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
- 29 January 2024 – the summary for the November 2023 Stakeholder Reference Group meeting was uploaded.
- 29 January 2024 – the summary for the November 2023 R&D Tax Incentive Roundtable forum was uploaded.
- 26 February 2024 – updates to information sessions dates and registration links were made to the R&D Tax Incentive events and information sessions page.
- 12 March 2024 – the description of the customer portal was updated on the apply to register with the R&D Tax Incentive page.