Give feedback on draft legislation to stop gambling- and tobacco-related activities being eligible for the Research and Development Tax Incentive.
The government announced the change in the Mid-Year Economic and Fiscal Outlook 2024–25 (Appendix A). It will help make sure the program doesn’t subsidise research and development in these areas.
The change will apply for income years starting on or after 1 July 2025. Activities that are solely to minimise harm will still be eligible. For example, activities to reduce addiction.
You can have your say on the legislation and documents to explain it.
