Who can claim

Information about R&D and to assess whether your entity is eligible to register R&D activities.

Read about how subsidiary members are treated whilst part of a consolidated group for income tax purposes.

Explanation of who is entitled to the R&D tax offset resulting from incurring expenditure on R&D activities.

Information about claiming a notional deduction under the R&D tax incentive.

Information about R&D entities that are conducted for a foreign corporation by permanent establishment.

R&D activities can be conducted for an associated foreign corporation if certain conditions are met.

Consider the following requirements if you are an eligible R&D entity and you want to claim the R&D tax incentive.

Contact information for the research and development (R&D) tax incentive.