Access the benefits you are entitled to.
The R&D Tax Incentive is a program designed to encourage companies to conduct eligible R&D activities in Australia by offering between 38.5% and 48.5% tax rebate on eligible R&D expenses.
If your objectives include accessing the Australian Government’s R&D Tax Incentive programme, our full suite of R&D advisory services will help you obtain the benefits you are entitled to.
We continue to support you with timely filings on an annual basis to ensure that claims are processed promptly, and can assist with Advance and Overseas Findings where relevant.
R&D incentive programme eligibility
What R&D activities are eligible?
Only R&D entities are eligible to claim the R&D Tax Incentive. R&D entities are companies incorporated in Australia, including proprietary companies (Pty Ltd), as well as other Australia corporate tax residents. The activities eligible under the scheme are as follows:
Whose outcome cannot be known or determined in advance on the basis of current knowledge, information or experience, and can only be determined by applying a systematic progression of work that:
- is based on principles of established science
- proceeds from hypothesis to experiment, observation and evaluation, and leads to logical conclusions
- is conducted for the purpose of generating new knowledge (including improved materials, products, devices, processes or services)
- Supporting R&D activities that are directly related to core R&D activities, or are undertaken for the dominant purpose of supporting core R&D activities.