Guidance material


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-related activities under the R&D Tax Incentive.

Software-related activities and the R&D Tax Incentive

Moodle customer story


Moodle

 

Technology company Moodle used the Research and Development Tax Incentive to grow their business and further develop their online learning software.

intelliHR

 

Technology company intelliHR used the Research and Development Tax Incentive to create an intuitive data and analytics software as a service product that streamlines human resources processes and empowers businesses and their employees.

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 are 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.