Before you can claim a notional deduction, and therefore the research and development (R&D) tax incentive, you must satisfy the rules about:
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.
See Research and development tax incentive for more information on other requirements that must met before claiming the R&D tax incentive.
Find out about:
- Eligible R&D entities
- Consolidated or multiple entry consolidated (MEC) groups
- R&D partnerships
- Who R&D activities are conducted for
- R&D activities conducted for you
- R&D activities conducted by a permanent establishment
- R&D activities conducted for an associated foreign corporation
- CRC program
- Other things to be aware of
- More information