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Australia: Bill excluding tobacco, gambling from R&D tax incentive passes lower house of Parliament

Provision was introduced as part of 2026-2027 federal budget.

june 3, 2026

The lower house of Parliament (House of Representatives) passed the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026, which would exclude research and development (R&D) activities related to tobacco and gambling from the R&D tax incentive for income years starting on or after July 1, 2025 (except for activities conducted for the sole purpose of harm minimization).

The provision was introduced as part of the 2026-2027 federal budget.

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