Enhanced reforms to the R&D Tax Incentive


The enhanced reforms to the R&D Tax Incentive apply to income years beginning on or after 1 July 2021. Some administrative elements of the reforms were applied from 1 January 2021.

To learn more about the reforms, read the Changes to the R&D Tax Incentive: Overview fact sheet below.

Changes to the R&D Tax Incentive: Overview fact sheet

Keep updated on the ATO's implementation of the R&DTI enhanced reforms.

Budget 2020-21


The government announced enhanced reforms to the R&D Tax Incentive as part of the 2020-21 Budget. Find out more on budget.gov.au and aph.gov.au.

2016 R&D Tax Incentive Review


The 2016 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 review looked at ways to improve the tax incentive's effectiveness and integrity, including how the focus could be sharpened to encourage additional R&D investment.

You can read more about the Review and updates on the government's response on industry.gov.au