FOR APPLICATIONS FOR R&D TAX INCENTIVE PROGRAM, THE DEADLINE IS THURSDAY, 30 APRIL 2026
R&D Tax Incentive—Information Repository
Welcome to your comprehensive hub for understanding, navigating, and maximising the Australian R&D Tax Incentive (R&DTI). This resource is designed for entrepreneurs and business owners seeking clear, actionable guidance on eligibility, compliance, and the latest developments in R&D tax support.
Overview of R&DTI
This section introduces the fundamentals of the R&D Tax Incentive, guiding businesses to understand the basics and eligibility requirements.
Australian R&D Tax Incentive: Basics, Benefits, and How to Start
Is Your Business Eligible for the R&D Tax Incentive?
Calculating Your R&D Tax Incentive Rebate: A Simplified Explanation
The R&D Tax Incentive Application Process: Simplified Step‑by‑Step Guide
Activities in R&DTI
An in-depth look at what constitutes a core activity and how to determine supporting activities, a critical aspect of the R&D Tax Incentive claim.
Defining Core R&D Activities: The Foundation of Your Claim
Understanding Supporting R&D Activities: Direct Links to Core R&D
What Doesn’t Count as R&D? Mistaken Activities & Exclusions to Avoid
Compliance in R&DTI
Key aspects of staying compliant and understanding common triggers for reviews and audits by the ATO and AusIndustry.
R&D Tax Incentive Compliance: Staying on the Right Side of the Regulators
Audit-Proof Your Claim: Common Triggers & How to Avoid Them
Under Audit? What to Expect During an R&D Tax Review
Making Corrections & Disputing ATO Decisions: A Practical Guide
Financials
Details on eligible expenses, financial adjustments, and constructive payments for comprehensive financial understanding.
Eligible R&D Expenditure Guide: What You Can & Can’t Claim
R&D Adjustments Explained: Feedstock, Clawbacks & Grant Interactions
Payments to Associates and Constructive Payments in R&D Claims
Advanced Topics
A deeper dive into sophisticated aspects of R&D tax claims, suitable for those with an established understanding or specific needs.
Overseas R&D Activities: When Can You Claim International Costs?
Advance Findings and Overseas Findings: Seeking Certainty for Your R&D
R&D Claims for Consolidated Groups: How It Works
Using Research Service Providers (RSPs) for your R&D Tax Incentive Claim
Intellectual Property (IP) Considerations in R&D Claims
Common Pitfalls
Covers common errors, scams, and ineligible activities to help you avoid pitfalls in your R&D claims.
Most Common R&D Tax Incentive Mistakes: How to Avoid Them
R&D Tax Incentive Scams and Aggressive Schemes: How to Spot and Avoid Them
Innovations & Trends
Relevant to companies pushing the boundaries in AI, machine learning, and new fields where R&D definitions may be evolving.
R&D Tax Incentive for Emerging Technologies: AI, Machine Learning, and Beyond
The Evolving R&D Landscape: Future Directions and Policy Outlook
R&D Tax Incentive News & Updates
Stay informed with the latest legislative changes, policy announcements, and administrative updates impacting the R&D Tax Incentive in Australia.
Latest Legislative Changes & Announcements in R&D Tax Incentive
The government’s rework of the R&D Tax Incentive lifts the top refund rate to 48 per cent and gives medical technology firms extra years to qualify, but research groups say new restrictions…
The exposure draft is the first legislative detail of the 2026–27 Budget R&D package. It proposes higher offsets for eligible core R&D activities, lifts the refundable turnover threshold to $50 million, narrows…
From manufacturing to medtech, the sectors reinventing themselves the fastest are also the ones claiming the most out of a $16 billion-a-year tax incentive scheme, and the news is that the rules…
Sole traders, partnerships and most trusts are legally barred from claiming the R&D Tax Incentive, and thousands of Australian businesses miss out on government grant funding every year because of it. The…
What if the government refunded almost half the cost of your next R&D project? That is roughly what happens today for many small Australian businesses under the Research and Development Tax Incentive…
New data show the country’s top talent hubs also have the country’s highest living costs, but a federal tax offset can close the gap. Australian tech startups chasing capital-city talent are running…
New research on 270 Queensland businesses finds remoteness holds back innovation, but the R&D Tax Incentive can help regional start-ups pay for the digital skills that close the gap. A new Australian…
The 2026-27 Federal Budget has announced an increase to the refundable R&D Tax Incentive offset for base rate entities from 43.5% to 48% for years of income starting on or after 1…
The Department of Industry, Science and Resources has flagged “risk areas” where AI projects are unlikely to qualify as Core R&D, even as the government pushes for Australia to become a “builder”…
Here is a number that is about to change how a lot of company tax returns look: 1.5%. That is the new R&D intensity threshold the Australian Government wants to set, down…