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Research & Development Tax Incentive Amendments

Key documents

On 8 May 2018, the Government announced it will reform the Research and Development Tax Incentive (R&DTI) to better target the program and improve its integrity and fiscal affordability in response to the recommendations of the 2016 Review of the R&D Tax Incentive. These changes will apply for income years starting on or after 1 July 2018. The exposure draft legislation and associated explanatory materials outline the Government’s proposed implementation of the reforms.

The Government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, an accompanying consultation paper outlines key areas where the Government requests specific feedback on the implementation of the reforms.

Please note that all submissions, including those that are confidential, will be assessed and shared with the Department of Industry, Innovation and Science, the Department of Health, the Australian Taxation Office and other Government agencies as required for the purposes of this consultation.


You can submit responses to this consultation up until 26 July 2018.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond


Address written submissions to:

Small Business Entities & Industry Concessions Unit
The Treasury
Langton Crescent