Conditions you must meet before claiming a notional deduction

Before you can claim a notional deduction under the R&D tax incentive, ensure you:

  • are an R&D entity
  • have conducted eligible R&D activities
  • have registered your R&D activities with AusIndustry (on behalf of Innovation Australia)
  • receive the major benefit from your registered R&D activities
  • have received an advance finding from Innovation Australia for any expenditure you intend to claim on R&D activities conducted overseas.

Find out more

For further information about determining whether you are an R&D entity and receive the major benefit from your registered R&D activities, go to:

AusIndustryExternal Link can provide further information about determining:

  • the eligibility of your activities
  • registration of your R&D activities
  • advance findings.
End of find out more
    Last modified: 21 Apr 2015QC 25805