In detail
Detailed information about the research and development tax incentive.
Under the research and development (R&D) tax incentive, an amount you can claim is called a notional deduction.
Read about the adjustments that can occur to your income tax position when assets are used for R&D activities.
Information about clawback adjustments for research and development (R&D) tax incentive claimants.
Find out when feedstock adjustments are required under the research and development (R&D) tax incentive.
How receiving a reimbursement or grant may impact you if you've claimed the research and development (R&D) tax offset.
How grouping rules work to determine which tax offset you may be entitled to under the R&D tax incentive.
Records you need to keep and how to apportion your expenditure between R&D activities and non-R&D activities.
How the research and development tax incentive applies to expenditure you incur to an associate.
Work out which tax offset you may be entitled to under the research and development (R&D) tax incentive.
Who is eligible to claim the tax incentive and the rules that apply.
Read the details of who is entitled to the R&D tax offset resulting from incurring expenditure on R&D activities.
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