Australian R&D Tax Incentive – the evolution continues

The steady stream of regulator guidance products, changes to the R&D Tax Schedule and R&D Application, and the imminent release of the second ATO R&D Transparency report mean the tax incentive is a board-level discussion for those claiming it, writes Georgia King-Siem.

The Research and Development Tax Incentive (RDTI) is a cornerstone of Australia’s innovation ecosystem. Designed to encourage companies to undertake R&D activities that might otherwise not be conducted due to cost or risk, the RDTI has provided critical financial support for tens of thousands of businesses. Since 2012, the RDTI has seen a few legislative changes, but more significant changes have been elsewhere; numerous regulator (Australian Taxation Office (ATO) and AusIndustry)...

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Authors: Georgia King-Siem

Published Date: 25 August 2025