Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services
Program 1.10: Research & Development Tax Incentive
The Research and Development (R&D) Tax Incentive is an ongoing scheme designed to increase the level of research and development being conducted by Australian companies. The Department of Industry, Science and Resources has the primary policy responsibility for the program with the aim of increasing both the number of companies investing in innovation and the value of innovation investment over time. The ATO has an important role in processing claims through the tax system for the R&D offset.
Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 256 reported
$4.5bn
2026-27 Budget estimate
+$308m (+7.3%) on 2025-26 estimated actual
Traced to named suppliers and grant recipients
AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.
Published lines
Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.
| Line | Kind | 2025-26 estimated actual |
2026-27 Budget estimate |
Change | Treatment | Source |
|---|---|---|---|---|---|---|
| Taxation Administration Act 1953 - section 16 (Non-refund items) | administered | $4.2bn | $4.5bn | +$308m +7.3% | reported | Table 2.1.1, row 1271 |