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  • Effect of AusIndustry findings on R&D tax offset claims

    Findings made by AusIndustry bind us in making and amending assessments. We must use our amendment powers to give effect to findings. We must also give effect to any decision made by AusIndustry on internal review, and any decision about a finding made by the Administrative Appeals Tribunal (AAT) or a court.

    If a finding removes entitlement to some or all of the R&D tax incentive you have already claimed, you should request a self-amendment to adjust for the amount that cannot be claimed.

    If you do not amend your claim, we will commence an audit to give effect to the finding. We will not commence an audit for 28 days to allow time for a self-amendment request to be made.

    We are required to give immediate effect to a finding and this is not deferred by your request for an internal review by AusIndustry, or any AAT or court action. You should self-amend once you receive the finding.

    Contact us

    If you have concerns about repaying the debt, you can contact us on 13 28 66 so we can assist.

    This assistance is also available to those experiencing debt concerns while the original finding is under an internal review by AusIndustry. Assistance will be considered after the self-amendment request has been made.

    See also:

    Last modified: 11 Mar 2019QC 58199