Amounts you can claim
A guide to work out amounts that you can claim under the R&D tax incentive.
Last updated 9 January 2022
This guide provides information about amounts that can be claimed under the research and development tax incentive.
The amount you can claim under the R&D tax incentive is calculated using a notional deduction.
Find out about the conditions you need to meet before claiming a notional deduction.
Find out about R&D eligible expenditure.
Information about ineligible expenditures.
You should consider other requirements under the ITAA 1997 and IR&D Act.
Contact information for the research and development (R&D) tax incentive.
QC25805