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Australia: Guide on details of R&D tax transparency reports

What and when R&D information will be published, common errors, and how to make amendments

January 30, 2024

The Australian Taxation Office (ATO) released a guide on the details of the research and development (R&D) tax transparency reports.

The guide details what R&D information will be published, when it will be published, common errors that R&D tax incentive claimants need to be aware of, and how to make amendments.

According to the ATO, it is required by law to publish “certain information” on R&D tax incentive claims. The R&D tax transparency reports provide transparency on the benefits derived by companies from the R&D tax incentive and encourage voluntary compliance with the R&D program.

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