The Department of Industry, Science and Resources has released a new R&D Tax Incentive application form (effective 15 August 2025), requiring all companies to use the updated version with expanded reporting and compliance requirements.

The R&D Tax Incentive offers generous tax offsets for eligible Australian businesses conducting innovation-driven activities, with a 30 April 2025 deadline for companies with a 30 June 2024 financial year-end—Moore Australia can help ensure compliance and maximise your claim.

With the 30 June 2024 End of Financial Year (EOFY) fast approaching, we highlight some key considerations and reminders to help businesses make the most of their R&D tax claims.
 

The recent Administrative Appeals Tribunal (AAT) decision, GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409, has brought to the forefront the extent of the Commissioner of Taxation’s (the Commissioner) powers with respect to the application of the R&D Tax Incentive (RDTI) program in Australia.

Australia has a globally competitive economy, supporting free trade, innovation and a highly skilled workforce.
When operating in the Asia Pacific region, multinational companies often view Australia as an attractive option for basing their regional headquarters.

澳大利亚拥有具有全球竞争力的经济，支持自由贸易、创新和高技能的劳动力。
 
在亚太地区运营时，跨国公司通常将澳大利亚视为设立地区总部的有吸引力的选择。
 
澳大利亚也是跨国企业建立研发 (R&D) 业务的一个有吸引力的选择介于澳大利亚政府提供了许多旨在激励和支持创新的计划。