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Who can claim

Who is eligible to claim the tax incentive and the rules that apply.

Last updated 22 March 2023

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.