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AusIndustry’s Guide to Interpretation Draft Refreshed

AusIndustry’s Guide to Interpretation was first published in January 2016, detailing the way that AusIndustry interprets the definition of “R&D activities” as defined in the legislation.

The Guide to Interpretation presents AusIndustry’s position on complex issues including assessing the purpose of R&D Activities and framing what is not considered a Core R&D Activity.

As part of the new R&D Tax Incentive programme Integrity Framework announced by AusIndustry in late 2019, it was noted that the department would re-develop R&D Tax Incentive program guidance to help businesses claim the incentive correctly.

Drafts of the refreshed Guide to Interpretation document have been published recently requesting feedback via an online survey.

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