R&D Tax Facts 2026 Issue 3
Our R&D Tax Facts is a summary of important developments in the world of the R&D Tax Incentive (RDTI) over the last 3 months.
Submission to the Treasury consultation on the Better Targeting the Research and Development Tax Incentive exposure draft (c2026-792804)
Intellect Labs submission to Treasury's consultation on the Better Targeting the Research and Development Tax Incentive exposure draft.
Queensland Science and Innovation Strategy: what the long term future looks like for Queensland innovators
The Queensland Government has released Ideas into Impact: From discovery to delivery, a new 15-year Science and Innovation Strategy intended to strengthen the pathway between Queensland research and real-world commercial outcomes.
Grant Expectations: Recently announced grants and funding policies to have on your radar
For Australian businesses innovating and commercialising in medical research, manufacturing and clean technology, there are several funding opportunities currently open, with further programs and policy developments worth preparing for.
Using AI to Find Grants: Helpful or Hopeless?
With so many businesses exploring AI to support their operations, one area that seems like a perfect match is grant searching. We analyse how three major AI platforms (OpenAI’s ChatGPT, Microsoft Copilot and Google’s Gemini) can help you identify open or upcoming grants and important considerations to get the most from AI grant searching.
NSW Launches $6 Million Innovative Manufacturing Adoption Fund
The NSW Government has launched a new $6 million Innovative Manufacturing Adoption Fund to help eligible NSW manufacturers adopt advanced technologies including automation, robotics, Industry 4.0 and advanced manufacturing systems. The first stage of grants is now open. Take a look at the types of projects the program is seeking to support and the key requirements in order to access the funding.
Funding opportunities for Queensland manufacturers: programs to have on your radar
For Queensland SME manufacturers considering investments in productivity, advanced technology, sustainability, decarbonisation or growth, there are several funding and support programs you should have on the radar. Here is an overview of the key opportunities that could provide much-needed support
Updated RDTI Guidance for Agrifood – Animal Production Claims and the Line Between Benchmarking and R&D
The Department of Industry Science and Resources (DISR) has recently updated its sector-specific guidance for the Agrifood sector. The new R&D Tax Incentive (RDTI) guidance provides a set of common risk areas and three worked examples covering feed formulation trials, ingredient substitution and the difference between confirmatory testing and genuine hypothesis-led experimentation.
This supplements some prominent recent disputes on the eligibility of animal production-related R&D activities and is intended to better define the ‘eligibility bar’ that claimants must clear to establish that the outcomes of R&D activities were unknown.
Preparing for the EMDG Program: Lessons from the 2026 Independent Review and what it means for Round 5
The independent review of the EMDG program has recommended a significant overhaul of how grants are awarded. We've broken down the key recommendations and what they mean for Australian exporters preparing for Round 5.
New ATO Guidance on Australian R&D Subsidiaries: What It Means for Foreign-Owned Biotechs
For foreign life sciences companies considering Australia as an R&D location, the pull of the RDTI’s 43.5% headline rate for R&D expenditure can be significant. But the devil is often in the detail. Things like the aggregated turnover test, and whether the R&D is conducted on behalf of an Australian or foreign entity, can be determinative of whether an Australian subsidiary is eligible for the full refundable rate, a materially smaller refund, or a non-refundable tax offset it may never actually benefit from.
Queensland Budget 2026-27: What It Means for Innovation and Commercialisation Funding
The last twelve months have been an interesting period for Queensland-based innovation funding. New programs focussed on developing sovereign capability and advanced manufacturing generated significant interest and represents opportunity for Queensland businesses with the right profile.
Beyond the Budget: R&D Tax Incentive reform alignment with the Ambitious Australia recommendations
The proposed 2028 R&D Tax Incentive reforms are the Government's first substantive response to the Ambitious Australia Report, but how closely do they actually align? We've reviewed each of the seven proposed reforms against the Strategic Examination's recommendations, and mapped where the Government followed the evidence, where it softened it, and where it went its own way.
R&D Tax Facts 2026 Issue 2
Our R&D Tax Facts is a summary of important developments in the world of the R&D Tax Incentive (RDTI) over the last 3 months.
New $50 Million Queensland Grant to Accelerate Digital Transformation Across South-East Queensland
The Queensland and Australian Governments have launched their jointly funded $50 million Local Digital Priority Projects (LDPP) program, providing significant funding for projects that strengthen digital infrastructure, accelerate AI and digital capability, and grow South-East Queensland's technology ecosystem.
New AI Guidance Released for the R&D Tax Incentive
New AI guidance has arrived for the R&D Tax Incentive providing insights on how the Department of Industry, Science & Resources view AI-related R&D activities and assess alignment with R&D tax requirements. Our latest article explores the key takeaways from the new guidance and why AI continues to be one of the most complex and evolving areas of the program.
Beyond the Budget: The New Grant Landscape
The recent 2026-27 Federal Budget was one of the most significant in recent memory, announcing reforms and changes to established economic programs and schemes in the name of long-term economic resilience. Today’s edition focusses on the impact of the budget on innovation funding via competitive grant programs.
Beyond the Budget: Where Do You Stand? Your RDTI Profile Under the Proposed 2028 Rules
Where will your business land under the proposed 2028 R&D Tax Incentive reforms? Revenue, company age, and tax position each play a role. We've mapped key business profiles against the six proposed changes so you can identify your position before the rules take effect.
NSW Opens $225 Million Net Zero Manufacturing Initiative – Three Major Funding Streams for Industry
The NSW Government has opened Round 2 of its Net Zero Manufacturing Initiative, committing up to $225 million across three funding streams to accelerate industrial decarbonisation, strengthen sovereign manufacturing capability and support the commercialisation of next-generation clean technologies.
Combining Grants and R&D Tax: Can you Stack Government Funding Without Getting Burned?
Stacking grants with the R&D Tax Incentive can create real upside if structured correctly. It can also quietly erode your benefit if the interaction rules aren't understood. We’ve broken down how it can work in practice.
EOFY R&D Tax Incentive Considerations
As the end of the 2026 financial year approaches, businesses planning to access the R&D Tax Incentive should be reviewing a range of strategic, technical and administrative considerations prior to 30 June.