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R&D tax incentive – 1 July 2011 to 30 June 2021

Find out about the tax incentive, if you're eligible and how to register for income years 1 July 2011 to 30 June 2021.

Last updated 20 November 2022

About the R&D tax incentive
Explains how the research and development (R&D) tax incentive program works and its aims.

Explains eligible entities, eligible activities and eligible notional deductions.

Registering and dealing with AusIndustry
How to register your R&D activities with the Department of Industry, Innovation and Science and the effect of AusIndustry Findings.

How to treat clawback adjustments and feedstock adjustments, plus what to do if you are registered for GST.

Self-assess before you claim
Explains your responsibility under self-assessment to assess the R&D activities you are conducting and the amounts you wish to claim.

Keeping records
Describes records to verify the amount of the expenditure, the nature of the R&D activities and relationship of the expenditure to the activities.

Correcting mistakes, disputing decisions and making amendments
How to vary or amend your details, lodge a dispute or objection and amend your tax return.

Getting help on the R&D tax incentive
Tips on using a tax agent or R&D consultant, an explanation of who administers what and a description of what we offer.

Getting the incentive right
How self-assessment works, what industries and issues concern us and how to contact us if you think you might have it wrong.

R&D claims for income years starting on or after 1 July 2021
How to apply for the R&D tax offset for income years commencing on or after 1 July 2021.

Transition from the R&D tax concession to the R&D tax incentive
Prior to 1 July 2011, the R&D tax concession allowed companies to claim a tax deduction in their income tax return of up to 125% (and in some cases up to 175%) of eligible expenditure on R&D activities.