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Software development is critical to our modern economy and is undertaken across all sectors that access the R&D Tax Incentive.

Read our guidance materials to help you self -assess the eligibility of your software development activities under the R&D Tax Incentive.

Software activities and the R&D Tax Incentive

Draft Software Guide

A new and updated draft version of 'Software development activities and the R&D Tax Incentive' (Software Guide) was open for consultation from 17 May to 18 June 2021. You can still read the draft Software Guide at the Consultation hub.

If you submitted a response to our survey, we thank you. We are now reviewing feedback to incorporate into the final version of the Software Guide, which we will publish on this page in due course.

Taxpayer alerts

The R&D Tax Incentive is administered by us and the Australian Taxation Office (ATO). We share information about registrations and claims to ensure program compliance.

We prepare taxpayer alerts to provide a summary of the concerns about new or emerging higher risk tax arrangements or issues. The following taxpayer alerts is specific to the R&D Tax Incentive.

Read Taxpayer Alert 2017/5 – Claiming the Research and Development Tax Incentive for software development activities.

Read Taxpayer Alert – 2017/5A - Addendum.