Australia’s R&D tax incentive – which provides a tax refund for smaller companies and a tax offset for larger companies – has a number of objectives.

Firstly, the Government wants to encourage companies to carry out R&D they wouldn’t have otherwise carried out as well as stimulate economic growth through a couple of key concepts.

Secondly, it’s important for Australia’s R&D system to remain competitive, otherwise companies may take their work offshore to more tax advantageous jurisdictions. It aims to help more expensive jurisdictions better compete with others where costs and wages are lower or tax rates are preferential.

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In this report, we perform a review of the last 10 years of the Australian R&D tax incentive, follow its evolution and identify areas for reform.

This report is part of a content series on tax reform produced by RSM's tax experts.





Jessica Olivier

Partner, Tax Services - Sydney

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Ralph Martin

National Technical Director - Perth

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Richard Wraith

Senior Manager, Tax Services - Melbourne

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