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Amounts you can claim

Under the research and development (R&D) tax incentive, an amount you can claim is called a notional deduction.

Last updated 21 November 2022

If you incur amounts on your R&D activities, claim them under the R&D tax incentive.

The amount you can claim under is calculated using an estimated figure, known as a notional deduction.

Find out what types of expenditure you can claim.

Find out what type of expenditure you can't claim.

How to contact us or AusIndustry for more information.