Swanson Reed - Specialist R&D Tax Advisors

DISR Agrifood sector guide for the R&D Tax Incentive.

www.swansonreed.com.au

Recent media coverage over concerns for proposed 10 year limit to Refundable R&D Tax Offset Eligibility.

Recent media coverage over concerns for proposed 10 year limit to Refundable R&D Tax Offset Eligibility The Federal Budget handed down on 12 May 2026, The Government proposed major structural changes to the R&D Tax Incentive (RDTI). These changes are proposed to commence on 1 July 2028. Proposed reforms include: Increasing the offset for experimental ‘core’ R&D by around 25 to 50 per cent and remo...

Law now passed to exclude to***co and gambling activities from eligibility under R&D Tax Incentive.

Law now passed to exclude to***co and gambling activities from eligibility under R&D Tax Incentive The December 2024 Mid‑Year Economic and Fiscal Outlook (MYEFO) was released by the Government on 18 December 2024 and announced that The Government will exclude activities related to gambling and to***co from Research and Development Tax Incentive eligibility for income years starting on or after ...

FY26 R&D Activity Registrations Now Open.

FY26 R&D Activity Registrations Now Open | Swanson Reed FY26 R&D Activity registrations are now open. Learn what’s changed, what remains the same, and what businesses need to know for FY26 R&D Tax Incentive claims.

Representatives from Australia’s biotech and health tech sector express concerns on proposed changes to Refundable R&D Tax Offset.

Representatives from Australia’s biotech and health tech sector express concerns on proposed changes to Refundable R&D Tax Offset In the Federal Budget handed down on 12 May 2026, The Government proposed major structural changes to the R&D Tax Incentive (RDTI). These changes are proposed to commence on 1 July 2028. Proposed reforms include: Increasing the offset for experimental ‘core’ R&D by around 25 to 50 per cent and r...

New DISR Guidance on Artificial intelligence-related R&D activities.

New DISR Guidance on Artificial intelligence-related R&D activities | Swanson Reed In recent years, claims related to AI activities have increased, and as expected, DISR has published new specific guidance for the sector. The new guidance released in June 2026 complements the Hypothetical Machine Learning case study issued in 2024. Some key extracts from the June 2026 guidance inc...

New Federal court matter (May 2026) finds the occurrence of R&D Tax evasion schemes.

https://www.swansonreed.com.au/federal-court-matter-may-2026-finds-occurrence-rd-tax-evasion-schemes/

Deadline approaching for lodgement of Overseas Findings for R&D Activity first conducted in FY26.

Deadline approaching for lodgement of Overseas Findings for R&D Activity first conducted in FY26 Companies seeking to claim expenditure for overseas activity incurred by an Australian company under the R&D Tax Incentive must apply separately to claim these costs by first lodging an Overseas Finding Application with AusIndustry. In addition to general eligibility criteria, there are specific and...

Media coverage of business response to proposed R&D Tax Changes announced in May Budget.

Media coverage of business response to proposed R&D Tax Changes announced in May Budget The 2026 Federal Budget proposes major changes to Australia's R&D Tax Incentive, including a 10-year cap on refundable offsets. Learn how the reforms could affect startups, biotech, deep-tech and large businesses.

Significant concerns over announcement in May 2026 to limit Refundable R&D Tax Offset to firms operating less than 10 years.

Significant concerns over announcement in May 2026 to limit Refundable R&D Tax Offset to firms operating less than 10 years | Swanson Reed Swanson Reed warns the proposed 10-year limit on Australia’s Refundable R&D Tax Offset could create a major funding cliff for innovative companies, life sciences firms, and manufacturers from FY29 onward.