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The Australian Government has released draft legislation to exclude tobacco, vaping and gambling-related activities from the Research and Development Tax Incentive (RDTI), unless they are solely for harm-minimisation.
This move aims to prevent public funding from supporting innovation that promotes harmful behaviours, following concerns raised in the FY22 R&D Tax Transparency Report.
If enacted, the changes will apply to income years starting on or after 1 July 2025, with consultation open until 30 January 2026.
The Australian Government has released exposure draft legislation proposing to exclude certain tobacco, vaping and gambling-related activities from the Research and Development Tax Incentive (RDTI).
The intent is to ensure public funding does not support innovation that promotes harmful consumption behaviours, while maintaining eligibility for genuine harm-minimisation initiatives.
These proposed changes follow heightened public discussion after the release of the FY22 R&D Tax Transparency Report in October 2024, which revealed significant gambling-related R&D claims. The government subsequently signalled these exclusions in the 2024-25 Mid-Year Economic and Fiscal Outlook.
If implemented in its current form, the rules would apply to income years beginning on or after 1 July 2025.
What is being proposed?
The exposure draft proposed to amend the Income Tax Assessment Act 1997 (Cth) to make specific tobacco and gambling related activities ineligible for the RDTI, unless they are undertaken solely for harm-minimisation purposes. The policy intent is clear: the RDTI should not benefit innovation that increases gambling participation, nicotine consumption, or associated harms, particularly where those activities are already subject to significant regulatory oversight or public health intervention.
Key elements of the exposure draft include:
Activities that relate to gambling services, gambling, or “gambling-like practices” would be excluded from eligible core R&D activities. Innovation in these areas is recognised as potentially driving higher participation, spend and addiction rather than broader community benefit.
R&D may remain eligible only where it is conducted solely for the purpose of generating new knowledge about minimising harm from gambling or gambling-like practices, for example research into prevention, early detection, treatment or mitigation of gambling-related harm. Activities that also support engagement, monetisation or participation outcomes are not intended to qualify.
The draft similarly excludes activities relating to tobacco, vaping goods, nicotine products intended for human use, and products manufactured using tobacco or tobacco extract. The definitions are deliberately broad, capturing upstream and downstream activities that promote nicotine uptake or continued consumption. A narrow carve-out applies where R&D is conducted solely to generate new knowledge about:
The therapeutic use or development of therapeutic goods for harm-minimisation; or
Ceasing the ingestion or transfer of nicotine into the human body.
The explicit focus on cessation, rather than reduced-harm consumption, is significant. It reflects a clear policy position that lower-strength or alternative nicotine products, remain harmful and will not attract R&DTI support.
The ‘sole purpose’ threshold is intentional and strict, designed to prevent mixed-purpose projects, such as those that combine consumer engagement, revenue growth or product optimisation, from accessing the incentive. This distinction reinforces that the harm minimisation carve-outs are not intended to accommodate mixed-purpose or incremental product optimisation, even where a reduction in harm is claimed.
The exclusions extend to supporting R&D activities. Activities connected with gambling or tobacco cannot qualify indirectly as supporting R&D unless they satisfy the same strict harm-minimisation criteria. This is intended to prevent ineligible core activities re-entering the regime through “dominant purpose” supporting-activity characterisation.
The exposure draft clarifies that any existing findings by the Department of Industry, Science and Resources in relation to gambling or tobacco related activities may not be relied upon going forward.
Who could be affected?
The draft legislation focuses on the nature and purpose of the activity, not the label of the business undertaking it. As a result, the impact is likely to extend beyond traditional gambling and tobacco operators.
Businesses across adjacent and enabling sectors could be affected where their R&D relates to these products or services, including technology providers, software and game developers, data analytics and marketing platforms, and businesses operating within broader supply chains. The key question is not ‘what industry are you in’ but whether the R&D activity relates to gambling or nicotine products, and whether its purpose can be characterised as solely harm-minimisation.
Understanding the changes and how to respond
The exposure draft signals a shift in eligibility under the RDTI. Activities linked to gambling or nicotine markets may be excluded going forward, except where they focus solely on harm reduction. Businesses should review and reassess their R&D portfolios now through a purpose-based lens to identify potential impacts.
Consultation is open, with submissions due by 30 January 2026. Feedback will guide the final legislation and any supporting guidance. A Bill is expected to follow, with further clarification from the ATO and the Department of Industry, Science and Resources likely once the legislative position is settled.
We’re here to help
At Grant Thornton, our Innovation Incentives experts track RDTI developments closely. We translate evolving legislation and case law into targeted insights to support your R&D strategy. If you would like tailored advice or assistance reviewing current R&D claims, evaluating prospective projects, or preparing your submission, our team is ready to assist.
Article contributed to by Amy Jackson – Innovation Incentives
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