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R&D Tax Incentive claimants

Source: R/rdti.R
ato_rdti.Rd

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: 2026-08-23 17:36 UTC 
#> # Snapshot: 2026-04-24
#> # SHA-256:  a2a05ddfacba0840...
#> # Rows: 6  Cols: 5
#> 
#>                        company_name     abn_acn
#> 1 (UI!) THE URBAN INSTITUTE PTY LTD 95608464535
#> 2        @HOME ARCHITECTURE PTY LTD 53666147271
#> 3                      @PAY PTY LTD 87644546770
#> 4                   02 FARM PTY LTD 42656444674
#> 5                108 DEV CO PTY LTD 96659942060
#> 6     128 TRADING COMPANY PTY. LTD. 72606263656
#>   total_r_d_expenditure_notional_deductions_less_feedstock_adjustments
#> 1                                                               449266
#> 2                                                                70421
#> 3                                                              1074917
#> 4                                                               404507
#> 5                                                               303491
#> 6                                                                38481
#>   total_amended_r_d_expenditure_notional_deductions_less_feedstock_adjustments
#> 1                                                                           NA
#> 2                                                                           NA
#> 3                                                                           NA
#> 4                                                                           NA
#> 5                                                                           NA
#> 6                                                                           NA
#>   income_year
#> 1     2022-23
#> 2     2022-23
#> 3     2022-23
#> 4     2022-23
#> 5     2022-23
#> 6     2022-23
options(op)
# }