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Amounts you can claim

Under the research and development (R&D) tax incentive, an amount you can claim is called a notional deduction.

About the amounts you can claim

If you incur amounts on your R&D activities, claim them under the R&D tax incentive.

Your notional deduction

Learn about claiming notional deductions under the R&D tax incentive.

Expenditure you can claim

Find out what types of expenditure you can claim under the R&D tax incentive.

Expenditure you can't claim

Find out what type of expenditure you can't claim under the R&D tax incentive.

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