Practical Reflections on the R&D Tax Incentive — Link R&D Advisory

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This page collects practical observations on the R&D Tax Incentive — how it works in practice, where businesses commonly run into trouble, and what good compliance looks like. These are grounded in experience working with companies across a range of industries, not meant as technical rulings or formal guidance.

If you're new to the program, the article "How the R&D Tax Incentive Works" below is a good place to start.

Practical insights and R&D updates.
These articles are written by Link R&D Advisory to help businesses understand the practical side of the R&D Tax Incentive and its evolving guidance from the ATO and DISR.

They are general in nature and not a substitute for tailored advice. If you have a question about how the rules apply to your project or company structure, you're welcome to get in touch for a detailed discussion.

Group Turnover, Ownership and Control
The R&D Tax Incentive has a threshold that most small claimants don’t need to consider. However, once a business has a substantial shareholder, or sits inside a group, it starts to have implications, and in a way that is easy to overlook. This article looks at what the turnover threshold is and the ideas of control and ownership of how a group is determined.

2026 Financial Year in Review for the R&D Tax Incentive
The 2026 financial year was an unusually busy year for the R&D Tax Incentive. Between a landmark review, a Budget reform package, a long-running Tribunal decision and new guidance on AI, there is a lot to absorb. This article aims to look over those elements in a concise manner.

What Happens After You Lodge Your R&D Registration
Lodging your R&D Tax Incentive application with DISR is not the end of the process. For many companies, the period between lodgement and registration is the least well understood part of the program, and the most anxious. This is a short guide to what to expect.

ATO Communication to First-Year R&D Claimants — What It Signals
In late April 2026, the ATO issued a standard post-lodgement communication to some first-year R&D Tax Incentive claimants. The timing at the 30 April lodgement deadline was likely deliberate. It reads as a compliance prompt, and the content is worth reading carefully because it maps directly to where the ATO is currently focusing its attention.

Overseas R&D Claims – What Australian Companies Often Miss
Many Australian companies exclude overseas development costs from their R&D claims without realising they may be claimable. An overseas finding from DISR can allow these activities to be included, but only where strict conditions are met and approval is obtained in advance.

Understanding the New AusIndustry Review Approach for R&D Tax Incentive Claims (2025 Update)
From July 2025, DISR has streamlined how R&D Tax Incentive claims are reviewed, shifting to a risk-based model that removes duplication but places greater emphasis on the quality of form inputs and documentation. This article explains what has changed, how reviews now occur, and how companies can prepare with clear, defensible evidence of their R&D work.

Understanding “Expenditure at Risk” Under TR 2021/5 — Why Contracts and Invoicing Matter for R&D
The ATO’s at risk rule under TR 2021/5 defines when R&D expenditure can be claimed, focusing on who truly bears the financial and technical risk at the time costs are incurred. This article explains the rule in plain terms, why contract wording and invoicing structure are critical, and how to ensure your documentation supports genuine R&D risk.

What the ATO 2023 R&D Tax Incentive Transparency Report Tells Us
The ATO’s latest Transparency Report shows nearly 13,000 claimants and $16.2B of R&D expenditure in FY23. We look at who really benefits, WA’s standout growth, and how recent changes like feedstock treatment affect the picture.

The R&D Tax Incentive Schedule in Your Company Tax Return: What It Is and Why It Matters
The R&D Tax Incentive is claimed in two parts: registering your activities with DISR and completing the R&D Tax Schedule in your company tax return. This article explains what the schedule includes, why it matters for compliance, and how we prepare it.

Updated R&D Tax Incentive Application Form: What to Know for August 2025
The R&D application form changed for the first time in four years. This article outlines what was new in the 2025 form, how it affects claimants, and what businesses can do to prepare for upcoming years.

How the R&D Tax Incentive Works – A Clear Guide for Australian Businesses
A plain-speaking article explaining how the R&D Tax Incentive works, who is eligible, what can be claimed, and key official resources. It contains practical notes on cash flow and tax reconciliation considerations.

Keeping R&D Tax Incentive Records: Persuasive, Not Prescriptive
While documentation isn't legally required in all cases, it remains the most persuasive way to support your claim. This article explores recent court commentary, practical advice, and how to approach recordkeeping without getting overwhelmed.

How Would You Even Know About the R&D Tax Incentive?
Many businesses only hear about the R&D Tax Incentive after the fact. This article considers why that happens, and how to know if it applies to you.

DISR R&D Tax Incentive Form Planned Update: What to Expect for the Mid-August 2025 Changes
The DISR introduced a new form with more detail required upfront. This article covers what changed and why the mid-August timing mattered.