Research to Market

Australia · Commercialisation

Where Australian companies register R&D before a tax claim

Australia’s R&D Tax Incentive involves two decisions. The industry department assists with registration of R&D activities. The Australian Taxation Office handles eligible entities, expenses and the tax claim.

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From activity to claimR&D Tax Incentive responsibilities
  1. 01
    Identify the R&D activity

    Keep a description of the work and why it qualifies. Source 1

  2. 02
    Register the activities

    Follow the industry department’s activity registration guidance. Source 1

  3. 03
    Check the expenditure

    Use the Australian Taxation Office criteria for eligible entities and costs. Source 1

  4. 04
    Make the tax claim

    Keep the activity registration and expenditure records for the same income year. Source 1

The registration and tax stages are separate checks under the same programme.

Source 1

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R&D Tax Incentive responsibilitiesSources and methods

R&D Tax Incentive responsibilities

The table summarises the department’s programme guidance. Eligibility and expense rules depend on the company and its income year.

3 records
Source
Activity registrationWhich R&D activities qualifyIndustry Innovation and Science Australia, assisted by the departmentSource 1
Tax claimEligible entities and expenditureAustralian Taxation OfficeSource 1
2026 to 2027 budget reformsIncome years from 1 July 2028Australian Government announcementSource 1