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Research and Development tax transparency: report of data about research and development tax incentive entities
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This is the first time the Report of data about research and development tax incentive entities has been published. This report will now be published on an annual basis.
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This report is intended to be read in conjunction with guidance material available from the link below which provides context around the data included in this report.
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R&D tax incentive transparency reports | Australian Taxation Office (ato.gov.au)
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How To Read The Spreadsheet
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Name – this is the name of the R&D entity on the date we extracted the data.
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ABN or ACN – if the R&D entity had a valid ABN when we extracted the data, then we've published the ABN; if not, we've published its ACN.
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Total R&D expenditure – this is based on the first information the R&D entity provided to the Commissioner and is the total notional deductions (label Z at Part A on the R&D schedule) less feedstock adjustments (label B at Part B on the R&D schedule).
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Adjusted total R&D expenditure – this is based on the last amendment the R&D entity provided to the Commissioner and is the total of notional deductions (label Z at Part A on the R&D schedule) less feedstock adjustments (label B at Part B on the R&D schedule).
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Income year – this is the income year for the R&D claim.
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