• Getting help

    You can get help and advice about the R&D tax incentive from us, from Innovation and Science Australia and from the Department of Industry, Innovation and Science. The type of help and advice you receive will depend on your specific needs and circumstances and whether or not you want an answer in writing.

    The ATO and Innovation and Science Australia (assisted by the Department of Industry, Innovation and Science) administer the R&D tax incentive jointly. The Department of Industry, Innovation and Science (on behalf of Innovation and Science Australia) manages the registration of your R&D activities and checks that they comply with the law. We determine whether or not the expenditure you are claiming for your R&D activities is eligible. You should seek help or advice from the agency that administers the aspect of the program that relates to your query.

    Innovation and Science Australia and the Department of Industry, Innovation and Science offer public guidance and advance findings about the program so that R&D entities are better informed about their entitlements and obligations. Their findings set out how their decisions apply to you and your specific circumstances.

    We offer different types of advice and guidance that give our view on how the laws we administer apply. These range from published guidance about how the law applies generally, to advice given to a taxpayer about how the law applies to their particular circumstances. They include:

    • private rulings, which set out our opinion about the way a tax law applies to you in specific circumstances
    • public rulings, which deal with priority issues that require clarifying and include Product rulings (which are intended to provide certainty to participants about an arrangement) and Class rulings (which are intended to minimise the need for a group of participants to individually seek private rulings in relation to the same scheme).

    See also:

    Last modified: 26 Jun 2017QC 24613