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.
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.
Register the activity and retain the record
The department assists Industry Innovation and Science Australia with the activity rules and registration. A company should retain the registration and the records it used to identify the activities. Source 1
Check the applicable income year
The department says the announced changes apply to income years starting on or after 1 July 2028. It continues to administer the programme under current legislation in the interim. Source 1
How to assemble the evidence
Keep the description of the R&D activity alongside the records that support expenditure. The two parts go to different administrators. Clear dates help match the activity and claim to the same income year. Source 1
Why the date on a reform matters
An announced budget change can apply in a later income year. The department says the current legislation continues in the meantime, so a claim needs to follow the guidance for its own period. Source 1