The Australian Small Business and Family Enterprise Ombudsman Ombudsman calls for new software-specific R&D Tax Incentive The Australian Small Business and Family Enterprise Ombudsman Kate Carnell has called for an industry-specific R&D Tax Incentive, saying the current system is hampering investment and growth in the sector. In a submission to the Federal Government’s Financial Technology Inquiry, the Ombudsman described the R&D Tax Incentive as unsuitable for software development in its current form. “The R&D Tax Incentive eligibility requirements need to be changed so that it is clear and simple to claim tax incentives under the existing scheme,” Ms Carnell says.