Process
R&D Tax Incentive Registration Deadline: Key Dates
Your AusIndustry R&D registration is due 10 months after your income year ends: 30 April for a 30 June balancer. Extensions and late lodgement explained.
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Process
How to Calculate Your R&D Tax Incentive Rebate in Australia
A step-by-step method for calculating your Australian R&D tax offset: notional deductions, turnover test, offset rates, intensity premium and worked examples.
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Clinical Trial R&D Tax Incentive Eligibility Rules
How clinical trials qualify under Division 355: the deemed-core determination, clinical vs technical uncertainty, overseas findings and required evidence.
Read articleCompliance & Evidence
Using GitHub Commits as R&D Tax Incentive Evidence
Can GitHub commit history support an R&D Tax Incentive claim? What AusIndustry and the ATO accept, what commits can't prove, and how to make it defensible.
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R&D Tax Incentive Eligibility Criteria: Software Companies
How Division 355 eligibility works for Australian software companies: the core activity test, technical uncertainty, exclusions, evidence and offset rates.
Read articleCompliance & Evidence
How to Document R&D Activities for AusIndustry
A practical process for documenting R&D activities as they happen, so your AusIndustry core activity descriptions hold up under review.
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The R&D Tax Incentive, explained end to end: 2026 guide
The complete path through an R&D Tax Incentive claim: who is eligible, what the offset is worth, how activities are defined, what evidence you need, and the registration and lodgement steps that turn eligible work into money in the bank.
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R&D Tax Incentive deadlines: every date that matters
Miss the registration deadline and the claim is gone, no matter how eligible the work was. Here is every date in the R&D Tax Incentive calendar: registration, findings, lodgement, and record retention, plus what to do if a deadline is at risk.
Read articleBudget & Policy
The 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.
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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.
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R&D tax consultant vs software: a cost comparison for startups
Most R&D Tax Incentive consultants charge a percentage of your benefit. Software charges differently. Here is an honest breakdown of the fee models, the trade-offs, and which one suits an early-stage software company.
Read articleCompliance & Evidence
ATO 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.
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