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In media release No 2013/063, issued 7 May 2013, the Assistant Treasurer and Minister Assisting for Deregulation, David Bradbury, announced the release for public consultation of draft legislation to "better target" access to the Research and Development (R&D) tax incentive.

On 17 February 2013, the Government announced changes to deny access to the R&D tax incentive to very large companies. The measure will add a third tier to the R&D tax incentive whereby companies with aggregate assessable income of $20 billion or more will no longer be eligible to access the 40% non-refundable tax offset. The change will apply to income years starting on or after 1 July 2013.


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