R&D Tax Incentive – Transparency Reports

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application is error-free
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What are R&D Tax Transparency Reports?

R&D Tax Transparency Reports are published by the Australian Taxation Office (ATO) to provide insight into how much companies are claiming under the R&D Tax Incentive. They promote transparency and encourage businesses to comply with the rules.

These reports list company names, ABNs/ACNs, and total R&D expenditure — helping the public, government, and industry see how the program is being used.

Why Are They Published?

The ATO is required to publish transparency reports to:

• Show how taxpayer funds are being used
• Promote voluntary compliance
• Strengthen accountability around the R&D Tax Incentive

What Information Was Published?

Each report includes:

• The name of the R&D entity claiming the R&D TI
• The entity’s Australian Business Number (ABN) or Australian Company Number (ACN)
• The entity’s total expenditure on R&D, based on their company tax return
• Original and amended return data (where applicable, excluding ATO-initiated amendments)

Timeline of Reports

The reports are published two years after the relevant financial year ends.

• 2025 Report – Covers 2022–23 claims, plus additional 2021–22 data not included previously. [Download the 2025 R&D Transparency Report here]
  This report will again have two parts:
  – A dataset published on data.gov.au
  – A detailed analysis published on the ATO website
• 2024 Report – Covered claims for the 2021–22 income year. [Download the 2024 R&D Transparency Report here]

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registration by contacting

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Common Errors to Avoid

Entities should avoid common errors that delay application processing:

• Ensure the income year matches the income period on the company’s tax return
• Verify that the correct entity is applying; only the head company of a consolidated group can register R&D activities
• Provide accurate contact details for a company representative, not for a tax agent or adviser

How to Correct Errors

If you found errors in your R&D claims, you could correct them by lodging an amendment with the ATO. Amendments submitted before 31 March 2024 were processed before the data extraction for the report. If submitted later, updated information would be included in the following year’s report.

Real-World Example: Turning a Potential Audit into a Success

A client prepared their own R&D application for a dog collar, which was likely to be audited due to a lack of a clear core activity. Here’s how we helped transform their application and avoid a potential audit:

• Original Application: Missing the Mark
  The client’s initial application was more focused on the product’s end goals rather than the scientific or technological challenges involved. The submission read like a marketing pitch, which is a common mistake. Here’s an excerpt from the original submission:
• Project Objectives
  The objective for K9lock™ is to create a locking dog leash and adjustable collar that will be convenient to use for the dog owner, attractive and cost-competitive, functional, durable, and safe for the animal while enabling the owner to tether their pet securely when they temporarily leave them unattended. We also want the collar and leash to be separate items, not combined into one. This is important to enable the K9lock™ product to replace the regular collar and lead a user would currently be using. We intend to manufacture this product and market it to dog owners in Australia and overseas.
• Core Activity – 3D Print a 1:1 Scale Block Model
  Hypothesis: The most appropriate size of the collar and leash needs to be determined to ensure the K9lock™ product is appropriate and comfortable for dogs in our target market. The core knowledge produced was to evaluate the size of the product relative to a range of dogs in the target size range.
• Core Activity – Building a Functional Mechanical Prototype
  Hypothesis: A system must be designed that utilises a single lock mechanism to secure the collar to the dog and the lead to the collar, achieving the stated objectives of the K9lock™ project.
• Core Activity – Mechanical Layout Concepts
  Hypothesis: A specific mechanical architecture could be created to manufacture the K9lock™ product to meet our stated objectives.
• Our Approach: Focusing on Core Scientific Challenges
  We restructured the application to highlight the core scientific and technological challenges, transforming it from a vague description into a robust R&D claim.

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Experiment Background

Recent crime statistics reveal a spike in the number of dogs being reported stolen in Australia since the onset of COVID-19. Reports indicate that dog thefts more than doubled in the first three months of lockdown compared to the previous year, reaching the highest level in five years with 238 dogs reported stolen between July 2019 and June this year. Consequently, dog owners are exercising far more caution. There is currently no way to securely fasten a dog to a pole when entering a café or shop to prevent theft. The company aims to design an integrated dog lead and collar to address this issue.

Previous R&D

The company reviewed numerous competitor products and found that the leads could be easily removed from the collar, collars could be removed from the lead, and leads could be cut with scissors or wire cutters. Alternatively, some designs required the lead and collar to be one device, making it time-consuming to put on. An industrial design firm was previously commissioned to design an anti-theft dog lead, but it failed numerous tests.

Hypothesis

The experiment hypothesises that a dog collar and lead can be designed that:

• Separate the lead from the collar – to ensure ease of use.
• Prevent resizing once locked – to deter theft.
• Resist cutting by handheld devices – like pliers or wire cutters (excluding bolt cutters or angle grinders).
• Withstand a force test of 200kg – ensuring durability.
• Weigh no more than 300g combined – for comfort and practicality.
• Allow a bend radius of 5cm without kinking – maintaining flexibility.
• Be waterproof to 5,000mm – for all-weather use.
• Pass the manufacturing test – ensuring it can be produced reliably.
• Fit collar sizes from 25cm to 43cm – accommodating various dog sizes.

Unknown Outcomes

No existing anti-theft dog lead meets these criteria, and competitor products have failed the specified tests. The core unknown outcomes are whether:

• The connection between the dog lead and collar will pass the force test – existing solutions fail, and anything too strong is not removable.
• The variables for weight, strength, and bend radius can be optimised – these typically counteract each other.
• A product can be designed that passes all tests and can be manufactured – ensuring feasibility.

By identifying and focusing on a clear core activity, we transformed the client’s application into a robust R&D submission that could withstand scrutiny, avoiding a potential audit.

Treasurer Jim Chalmers Labels Innovation Tax Incentive ‘Problematic’ as Gambling Giants Claim Almost $100M

Treasurer Jim Chalmers has called out a “problematic” trend in Australia’s innovation tax incentives, with nearly $100 million in claims from gambling companies. His comments come as recent figures reveal that companies like Tabcorp, Aristocrat, and Ainsworth have been among the top claimants in a program originally designed to encourage broad-based innovation and economic benefit.

In 2021-22 alone, Tabcorp claimed close to $40 million, while Aristocrat and Ainsworth’s claims totalled $37 million. Adding other betting companies, these incentives now exceed $100 million. The substantial claims from gambling giants have spurred public and political debate, prompting Chalmers to consider whether the program might need a “public interest” test to guide where taxpayer dollars go.

Currently, the incentive’s broad design allows for claims from all sectors, but Chalmers’ comments suggest a potential shift. By introducing a public interest filter, the government could focus tax breaks on industries with the potential for wider economic and social impact. Economists are split on the issue, with some warning that sector restrictions could dilute the program’s neutrality, while others see value in a targeted approach that maximises public benefit.

For now, Chalmers has held off on specific policy changes, but his remarks signal a fresh review of how taxpayer-funded incentives are distributed. The balance of encouraging innovation across the board while safeguarding public interest is now firmly in the spotlight.

Need Expert Guidance? Contact Bulletpoint Now

Navigating the R&D Tax Incentive program can be challenging. At Bulletpoint, we specialise in identifying core activities and ensuring claims are audit-proof. With over 10 years of experience and a proven track record, we are Australia’s highest-rated R&D tax consultant.

Need help with your R&D tax incentive? Reach out to Bulletpoint today.

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