R&D and startups: refocused incentives (from July 2028)

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Accounting Businesses Tax

R&D and startups: refocused incentives (from July 2028)

2026 Federal Budget Proposal

R&D incentive changes

  • Focus narrowed to core experimental activities
  • Supporting costs removed from eligibility
  • Higher rebate rates for qualifying activity

Startup support

  • Early-stage companies can convert early losses into cash refunds
  • Venture capital investment limits expanded

CGT impact for founders and employee equity

  • Removal of the CGT discount significantly increases tax on business founders and employee share plans.

Now is the time to review your position in light of the Budget, and our Enrizen advisers can help you map out the next steps—contact us.