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Dossio · R&D Tax Compliance
Sourced, plain-English analysis of Australia’s R&D Tax Incentive — what the rules are, how they’re changing, and how to keep documentation that holds up under examination. Built for the teams doing the R&D, with R&D tax experts providing oversight and governance.
Contemporaneous documentation is R&D evidence created while the work happens, not reconstructed at year-end. Here's what the ATO and AusIndustry expect those records to show — and why they carry more weight under review.
Read →Some software development is eligible for the R&D Tax Incentive and much of it is not. The test is applied to activities, not whole projects — here's what Division 355 and AusIndustry's software guidance actually require.
Read →The Ambitious Australia review (Denholm) diagnosed weak, concentrated business R&D and recommended redesigning the R&D Tax Incentive. Here's what the report found and proposed.
Read →The Ambitious Australia review and the 2026–27 Budget both redesign the R&D Tax Incentive — but the dials differ. A side-by-side of the recommendations and the adopted measures.
Read →The 2026–27 Budget proposes removing eligibility for expenditure that only supports R&D, from 1 July 2028. That sharpens the core-vs-supporting line — and the documentation behind it.
Read →From 1 July 2028 the R&D Tax Incentive's minimum spend rises from $20,000 to $50,000. Below that, R&D must be done with a recognised research organisation. What smaller claimants should know.
Read →The 2026–27 Budget pairs the R&D Tax Incentive redesign with over $3.5 billion of business tax measures — instant asset write-off, loss carry back, start-up loss refundability and venture capital. A guide for R&D-claiming companies.
Read →The 2026–27 Budget targets $10.2 billion a year in regulatory burden — including 'tell-us-once' reporting, dynamic PAYG instalments and the ATO dropping interest on honest instalment errors. What it signals for business compliance.
Read →The 2026–27 Budget commits more than $39 billion to R&D and establishes a National Resilience and Science Council in response to the Ambitious Australia review. What the R&D investment picture looks like.
Read →Australian productivity growth in the decade to 2020 was the slowest in 60 years. The 2026–27 Budget's productivity package leans on R&D and AI — here's the data and where R&D fits.
Read →The 2026–27 Federal Budget redesigns the R&D Tax Incentive: a higher offset for core experimental R&D, supporting expenditure removed, intensity threshold cut to 1.5%. Unlegislated, effective 1 July 2028.
Read →From 1 July 2025, the ATO's General Interest Charge and Shortfall Interest Charge are no longer deductible. Here's what that quietly changes for the after-tax cost of an amended R&D Tax Incentive claim.
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