Source data
R&D Tax Incentive responsibilities
Sources checked
- 01Identify the R&D activity
Keep a description of the work and why it qualifies. Source 1
- 02Register the activities
Follow the industry department’s activity registration guidance. Source 1
- 03Check the expenditure
Use the Australian Taxation Office criteria for eligible entities and costs. Source 1
- 04Make 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.
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.
| Source | |||
|---|---|---|---|
| Activity registration | Which R&D activities qualify | Industry Innovation and Science Australia, assisted by the department | Source 1 |
| Tax claim | Eligible entities and expenditure | Australian Taxation Office | Source 1 |
| 2026 to 2027 budget reforms | Income years from 1 July 2028 | Australian Government announcement | Source 1 |