How we research and source our content

Where our figures come from

Every rate, threshold, date and rule we publish is traced to a primary source. We do not cite other advisory firms' summaries of the rules, because a summary of a summary is where drift starts.

• The Australian Taxation Office (ato.gov.au) — administration, record-keeping expectations, review and examination guidance

• business.gov.au and AusIndustry — registration, eligibility framework, sector guidance

• The Department of Industry, Science and Resources (DISR) — program administration and published reviews

• The Australian Government Budget papers and explanatory materials — announced measures

• The legislation itself — principally Division 355 of the ITAA 1997, and Division 290 of Schedule 1 to the TAA 1953 for promoter rules

Announced is not the same as legislated

A measure that has been announced in a Budget has not necessarily been legislated, and may change or not proceed. Where we write about announced measures — including the R&D Tax Incentive changes proposed to start 1 July 2028 — we label them as announced and unlegislated, and we say so in the body text rather than in a footnote.

If you are making a decision that depends on one of these measures, check the ATO's legislation tracker and speak to your adviser.

How a post gets published

Articles are authored as reviewed code changes, not posted through a CMS. That is deliberate: every article passes through a pull request where its claims, its sources and its compliance posture are reviewed before it can go live.

Each post is checked against the Division 290 promoter-rules firewall that governs all of our marketing — no claim-outcome promises, no "maximise your claim" framing, no success-fee or contingent-pricing language, no implied relationship with the ATO, and no eligibility determinations. The same rule set is enforced in the product, where an AI guardrail library of 71 patterns sits in front of every AI surface — the public chatbot and AI-assisted drafting each draw on the set that applies to their audience.

Attribution

Articles are attributed to the Dossio R&D compliance team rather than to named individuals. R&D tax content is reviewed with input from practitioners with R&D tax advisory backgrounds, and the platform is built so that a registered adviser — not Dossio, and not an AI model — makes every eligibility call.

We would rather under-claim authorship than imply that a piece of general explanatory content carries the weight of personal professional advice. It does not.

Freshness and corrections

Every article carries a visible published date and a last-updated date. Content about the changing compliance environment is reviewed each quarter; Budget-dependent content is reviewed after each Budget.

If you find something that is wrong or out of date, tell us at hello@dossio.com.au. We correct the article, move the last-updated date, and note material corrections in the article itself rather than silently editing.

What this content is not

This article is general information about Australian tax law. It is not tax advice and does not assess any company's circumstances or eligibility. Confirm the current state of the law and speak to a registered tax or R&D adviser before acting.

Nothing we publish determines whether your activities are eligible for the R&D Tax Incentive, predicts the size or outcome of a claim, or substitutes for advice from a registered tax agent or R&D tax adviser.