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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

Assess whether your entity is eligible to register R&D activities and claim R&D tax offsets in any given year.

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 a foreign body corporate carrying on business through a permanent establishment.

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

Information regarding your application to Cooperative Research Centres (CRC) program.

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.