R&D Tax Incentive claimants

Returns the annual "Report of data about Research and Development Tax Incentive entities": claimants, claimed expenditure, refundable and non-refundable tax offsets by industry and company size. Treasury and DISR use this series to evaluate the R&D Tax Incentive programme, which is the largest single element of Australia's business innovation policy (AUD 2 billion+ per year).

Usage

ato_rdti(year = "latest")

Source

Australian Taxation Office Research and Development Tax Incentive report. Licensed CC BY 2.5 AU.

Arguments

year

Income year in "YYYY-YY" form (e.g. "2022-23") or "latest". Current releases cover 2021-22 and 2022-23.

Value

An ato_tbl with one row per entity (or aggregated cell, depending on the release schema). Monetary values in nominal AUD.

References

Commonwealth of Australia. Income Tax Assessment Act 1997, Division 355 (Research and Development Tax Incentive).

Department of Industry, Science and Resources and Australian Taxation Office (annual). R&DTI Transparency Report. Jointly administered programme methodology.

Ferris, B., Finkel, A. and Fraser, J. (2016). Review of the R&D Tax Incentive. Australian Government review (the "Three Fs review") informing subsequent programme design.

Organisation for Economic Co-operation and Development (annual). R&D Tax Incentives Database. International comparator data for R&D tax expenditures.

See also

Other discovery: ato_catalog(), ato_charities(), ato_cite(), ato_download(), ato_excise(), ato_fbt(), ato_help(), ato_irpd(), ato_payg(), ato_sme_benchmarks(), ato_tax_gaps(), ato_top_taxpayers(), ato_vttc()

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try({
  rdti <- ato_rdti(year = "2022-23")
  head(rdti)
})
#> ℹ Downloading <https://data.gov.au/data/dataset/7c356598-b048-4c1e-862f-c936041…
#> ✔ Downloading <https://data.gov.au/data/dataset/7c356598-b048-4c1e-862f-c936041…
#> 
#> # ato_tbl: ATO R&D Tax Incentive 2022-23
#> # Source:   https://data.gov.au/data/dataset/7c356598-b048-4c1e-862f-c936041e3d81/resource/e9c059c8-a801-4068-844e-9d4ee84a1d81/download/report-of-information-about-research-and-development-tax-incentive-entities.xlsx
#> # Licence:  CC BY 2.5 AU
#> # Retrieved: 2026-04-28 19:14 UTC 
#> # Snapshot: 2026-04-24
#> # SHA-256:  a2a05ddfacba0840...
#> # Rows: 3  Cols: 1
#> 
#>                                                                                                                                                                                                                                                                      research_and_development_tax_transparency_report_of_data_about_research_and_development_tax_incentive_entities
#> 1 This annual report contains data about Research and Development (R&D) tax incentive claims reported by companies for the 2022-23 income year. This report also includes amendments from previously published companies, along with information from late lodging companies for the 2021-22 income year that were not available by the cut-off date to produce the 2021-22 report.
#> 2                                                                                                                                                                                                            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.
#> 3                                                                                                                                                                                                                                                                                                  R&D tax incentive transparency reports | Australian Taxation Office (ato.gov.au)
options(op)
# }