The Rand blog
R&D Tax Incentive, explained for Australian tech
Practical, expert-reviewed guidance on eligibility, evidence, and compliance, written for software founders and the finance teams who run their R&D claims.
Core vs supporting R&D activities, and why it now matters more
The distinction between core and supporting R&D activities has always mattered. From 1 July 2028 it becomes decisive, because supporting activities lose eligibility. Here is how to tell them apart and classify your work correctly.
Read articleATO R&D Tax Incentive reviews: what triggers them, how to be ready
A review is not a disaster if your claim is well-evidenced. Here is what tends to trigger an ATO or AusIndustry review of an R&D Tax Incentive claim, what they ask for, and how to be ready before one lands.
Read articleIs AI and machine learning development eligible for the R&DTI?
AI and machine learning work is a rich source of genuine R&D, and a fast-growing target for ATO scrutiny. Here is how the eligibility test actually applies to AI development, with examples of what qualifies and what does not.
Read articleThe 2026-27 Budget R&D Tax Incentive overhaul explained
The 2026-27 Federal Budget announced the biggest redesign of the R&D Tax Incentive in years, including the end of supporting activity claims from 1 July 2028. Here is what changes, and the moves software founders should make before it lands.
Read articleR&D Tax Incentive for software development: 2026 guide
Software is one of the most-claimed and most-scrutinised areas of the R&D Tax Incentive. This guide maps the four eligibility criteria to real software work, with examples of what qualifies, what does not, and the traps that sink claims.
Read articleContemporaneous evidence for a defensible R&D claim
Eligibility gets you in the door. Evidence keeps you there. This guide covers what contemporaneous records the ATO and AusIndustry expect, the evidence hierarchy that holds up in a review, and the documentation habits that make a claim defensible.
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