Taxpayer alerts

We prepare Taxpayer Alerts to provide a summary of the concerns about new or emerging higher risk tax arrangements or issues. The following Taxpayer Alerts are specific to the R&D Tax Incentive.

Construction activities

• TA 2017/2 Claiming the Research and Development Tax Incentive for construction activities

Ordinary business activities

• TA 2017/3 Claiming the Research and Development Tax Incentive for ordinary business activities

Agricultural activities

• TA 2017/4 Claiming the Research and Development Tax Incentive for agricultural activities

Farming

• TA 2015/3 Accessing the R&D Tax Incentive for ineligible broadacre farming activities

Software development activities

• TA 2017/5 Claiming the Research and Development Tax Incentive for software development activities
• TA 2017/5A - Addendum