• 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: 25 Oct 2016QC 25805