The R&D Tax Incentive is jointly administered by Innovation and Science Australia (supported by the department) and the Australian Taxation Office (ATO). The ATO and the department actively share information about registrations and claims to ensure programme compliance.
The ATO and the department have prepared Taxpayer Alerts to provide a summary of the concerns about new or emerging higher risk tax arrangements or issues that the department have under risk assessment. The following Taxpayer Alerts are specific to the R&D Tax Incentive:
- Construction activities
- Ordinary business activities
- Agricultural activities
- Software development activities