Claims under review
If we review your claim, we may request a full description of your R&D activities to ensure that they have the required relationship to the expenditure incurred.
We jointly administer the R&D incentive with AusIndustry (on behalf of Innovation Australia). AusIndustry determine if a particular activity is a 'core R&D activity' or a 'supporting R&D activity'- but this only covers the eligibility of the R&D activity itself. It is your responsibility to ensure that you have appropriate records to demonstrate the connection between your expenditure and the R&D activities you have undertaken. Your records must also be sufficient to demonstrate to AusIndustry that the claimed R&D activities took place and that they met all aspects of the legislative definition of 'core R&D activities' or 'supporting R&D activities'.
The records needed for specific expenditure types will vary and you may need to keep different records to show the connection between the amounts claimed and the registered R&D activities.