% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/rdti.R
\name{ato_rdti}
\alias{ato_rdti}
\title{R&D Tax Incentive claimants}
\source{
Australian Taxation Office Research and Development
Tax Incentive report. Licensed CC BY 2.5 AU.
}
\usage{
ato_rdti(year = "latest")
}
\arguments{
\item{year}{Income year in \code{"YYYY-YY"} form (e.g.
\code{"2022-23"}) or \code{"latest"}. Current releases cover 2021-22
and 2022-23.}
}
\value{
An \code{ato_tbl} with one row per entity (or aggregated
cell, depending on the release schema). Monetary values in
nominal AUD.
}
\description{
Returns the annual "Report of data about Research and
Development Tax Incentive entities": claimants, claimed
expenditure, refundable and non-refundable tax offsets by
industry and company size. Treasury and DISR use this series
to evaluate the R&D Tax Incentive programme, which is the
largest single element of Australia's business innovation
policy (AUD 2 billion+ per year).
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  rdti <- ato_rdti(year = "2022-23")
  head(rdti)
})
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Income Tax Assessment Act
1997}, Division 355 (Research and Development Tax Incentive).

Department of Industry, Science and Resources and Australian
Taxation Office (annual). \emph{R&DTI Transparency Report}.
Jointly administered programme methodology.

Ferris, B., Finkel, A. and Fraser, J. (2016). \emph{Review of
the R&D Tax Incentive}. Australian Government review
(the "Three Fs review") informing subsequent programme design.

Organisation for Economic Co-operation and Development (annual).
\emph{R&D Tax Incentives Database}. International comparator
data for R&D tax expenditures.
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
