R&D activities relating to gambling and tobacco
Amendments have been made to Subdivision 355-B of the Income Tax Assessment Act 1997 to exclude some activities relating to gambling and tobacco from eligibility for the R&D tax incentive for income years starting on or after 1 July 2025.
Activities that are solely for the purpose of harm minimisation are not excluded.
For more information, see Check if you are eligible for the R&D Tax IncentiveExternal Link.
Continue to: Who can claim the R&D tax incentive?