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Substituted Accounting Period
March 13th, 2014The R&D tax incentive applies to income years beginning on or after 1 July 2011. If your 2012 tax return is for a substituted accounting period beginning before 1 July 2011, you are unable to claim the R&D tax incentive in your 2012 tax return; however, if you have conducted R&D activities and meet the eligibility requirements for the R&D tax concession, you can claim the R&D tax concession for that year. The answers to these frequently asked questions help […]
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News & Research
News & Research
News & ResearchAusIndustry Publishes New Hypothetical Machine Learning Case Study.
AusIndustry have recently published a case study to provide practical examples for eligibility of activities involving machine learning. It’s probable that this guidance has been in response to a rising number of claims involving AI and ML type activities. The examples in the […]
ATO’s First R&D Tax Incentive (R&D TI) Transparency Report
The ATO have provided some additional details on their upcoming R&D Tax Incentive transparency reporting. An ATO update circulated August 2024 notes: We’ll publish our first annual Report of data about Research and Development tax incentive entities in late September 2024. […]
