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Software development is critical to our modern economy and is undertaken across all sectors that access the R&D Tax Incentive.

We have reviewed stakeholder feedback on our guidance. In response, we have drafted a refreshed version of the guide entitled 'Software development activities and the R&D Tax Incentive'. We will release this guide for consultation shortly. In the meantime, please continue to refer to the most recent version of our software guide.

Software activities and the R&D Tax Incentive

Taxpayer alerts

The R&D Tax Incentive is administered by us and the Australian Taxation Office (ATO). We share information about registrations and claims to ensure program compliance.

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 is specific to the R&D Tax Incentive.

Read Taxpayer Alert 2017/5 – Claiming the Research and Development Tax Incentive for software development activities.

Read Taxpayer Alert – 2017/5A - Addendum.