Research and development tax incentive
Apply for an offset under the research and development (R&D) tax incentive.
About the program, changes since its introduction, our compliance measures and the charter.
About the annual R&D tax incentive transparency reports, including their purpose and what data is included.
Learn about refundable and non-refundable R&D offsets and how to work out your offset rate if you're eligible.
Work out whether your entity is eligible to register R&D activities and claim offsets under the R&D tax incentive.
Under the research and development (R&D) tax incentive, an amount you can claim is called a notional deduction.
Steps to help you work out if you are eligible for the R&D tax incentive, how much you can claim and records to keep.
Records you need to keep and how to apportion your expenditure between R&D activities and non-R&D activities.
Our areas of concern and advice to avoid making an incorrect R&D tax incentive claim.
Check events that may cause clawback of your Research and development tax incentive tax offset.
Find out how to amend or vary your R&D tax incentive claim or dispute a decision.
Contact information for the research and development (R&D) tax incentive.
QC70860