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  • Who can claim

    Before you can claim a notional deduction, and therefore the R&D tax incentive, you must satisfy the rules about:

    This guide will help you work out whether you are an eligible R&D entity, and when R&D activities are conducted for you (or another relevant entity).

    When we say 'you' in this guide we are referring to an entity that is working out whether it is eligible to claim the R&D tax incentive.

    See also:

      Last modified: 28 Feb 2017QC 26121