Amounts you can claim

This guide provides information about amounts that can be claimed under the research and development tax incentive.

The amount you can claim under the R&D tax incentive is calculated using a notional deduction.

Find out about the conditions you need to meet before claiming a notional deduction.

Find out about R&D eligible expenditure.

Information about ineligible expenditures.

You should consider other requirements under the ITAA 1997 and IR&D Act.

Contact information for the research and development (R&D) tax incentive.