Research and development tax concession

The research and development tax concession is an ongoing scheme designed to increase the level of R&D being conducted by Australian companies. It is broad-based, not industry specific, and market-driven with the applicant entity deciding upon the scope and timing of the research and development.

View previous years' pages

Basic

Getting started

Contacts

Advanced

Eligibility and registration

Making a claim

Guides

Rulings, law & objections

Transitional rules

175% Australian Premium

Guidance on eligibility for the 175% Australian Premium for research and development expenditure.

175% International Premium

Guidance on eligibility for the 175% International Premium for research and development expenditure.

Research and development tax concession: eligibility and registration

An outline of the basic eligibility and registration requirements of the research and development tax concession.

Claiming the research and development tax concession

Information you need to know and steps you need to take to claim the research and development tax concession.

Amending a claim to the research and development tax concession

Instructions on how to amend a claim to the research and development tax concession for both the current and prior income years.

175% premium R&D tax concession

Guidance on claiming the 175% premium research and development (R&D) tax concession.

Research and development tax offset

Information on the research and development tax offset, including eligibility requirements, how to register and make a claim, and claim amounts.

Research and development tax concession: expenditure on Australian owned R&D

Information about when eligible companies can claim a deduction for expenditure on Australian owned research and development (R&D) and the conditions they must meet.

Research and development tax concession: expenditure on foreign owned R&D

Information about when eligible companies can claim a deduction for expenditure on foreign owned research and development (R&D) and the conditions they must meet.

An overview of the research and development tax concession

Broad overview information on the research and development tax concession, with links to more detailed information.

Joint administration of the research and development tax concession

Explains that the research and development tax concession is jointly administered and provides links to some general information regarding the concession.

Research and development tax concession: frequently asked questions

Answers to frequently asked questions relating to the research and development tax concession.

Guide to the research and development tax concession

A comprehensive source of information on the research and development tax concession. Examples of information provided include eligibility requirements, registration of activities, and steps to making a claim.