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Conditions you must meet before claiming a notional deduction

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

Last updated 9 January 2022

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.

See also