News & Insights
The latest news, policy updates, and practical guidance on the Australian R&D Tax Incentive program — from the AHL Advisory team.
Latest Article
The 2026–27 Federal Budget delivers the most significant restructure of the R&DTI in years, with major changes to thresholds, advance payments, and ATO oversight. Here's what you need to know and how to prepare.
Read Article →The Australian Government is considering its most significant overhaul of the Research and Development Tax Incentive program in over a decade.
Read Article →Reference Guides
A concise guide to understanding whether your company and activities qualify for the R&D Tax Incentive — including entity thresholds, core and supporting activity definitions, and the experimental activities test.
R&D registration must be lodged with AusIndustry within 10 months of your income year end. Missing this deadline means losing your entitlement entirely — plan well ahead.
Eligible R&D expenditure includes staff costs, contractor costs, overheads, and feedstock. Understanding what can and cannot be included is critical to maximising and defending your claim.
The ATO and AusIndustry expect contemporaneous records demonstrating the experimental nature of your activities. Good governance from the start makes lodgement — and audit defence — far simpler.
All Articles
The 2026–27 Federal Budget delivers the most significant restructure of the R&DTI in years, with major changes to thresholds and ATO oversight.
Read Article →The Australian Government is considering its most significant overhaul of the R&D Tax Incentive program in over a decade — what you need to know.
Read Article →Discover AHL Advisory's new podcast series, breaking down the nuances of the R&D Tax Incentive. Episode 1 covers the ATO's new transparency reporting initiative.
Read Article →2024 brought significant changes to Australia's R&D Tax Incentive program — compliance reviews, transparency measures, court rulings, and best practices.
Read Article →The definition of R&D is very different under the R&D Tax Incentive to what most people think. This article outlines what regulators consider to be Core R&D Activities.
Read Article →A plain-English guide to Taxation Ruling TR 2021/5, shedding light on the 'at risk' rule and simplifying the complexities of the ruling for R&D claimants.
Read Article →ATO's Taxpayer Alert TA 2023/5 addresses concerns on overseas R&D activities for foreign entities, emphasising risks in claiming tax offsets.
Read Article →An Advance Finding is a formal decision by AusIndustry certifying the eligibility of planned R&D activities before you register and lodge your claim.
Read Article →Companies need to self-assess their R&D activities against the legislative requirements. This post provides a practical checklist to guide you through the process.
Read Article →The R&D tax offset you claim in one year can be clawed back in a later year if certain events occur — including government recoupments and feedstock adjustments.
Read Article →The R&D Tax Incentive allows companies to claim for payments to associates, provided they are paid in the same year. Here's how to navigate this complex area.
Read Article →You can claim overseas R&D activities as part of an Australian project, but you must first obtain an Overseas Finding from AusIndustry demonstrating all four conditions are met.
Read Article →Research and development has a specific definition under the R&D Tax Incentive. Learn about the key concepts of Core and Supporting R&D Activities, and excluded activities.
Read Article →Unlock the benefits of the R&D Tax Incentive by understanding eligible and ineligible R&D expenditure — salaries, contractors, consumables, software, and overseas costs.
Read Article →An R&D tax consultant helps businesses successfully claim the R&D Tax Incentive — from assessing eligibility and managing AusIndustry registration to optimising the claim and defending it under review.
Read Article →The Going Global Export Program provides NSW SMEs with coaching, workshops, business matching and intensive support to help them break into targeted global markets.
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