Before you can claim a notional deduction under the R&D tax incentive, ensure you:
- are an R&D entity
- have conducted eligible R&D activities
- have registered your R&D activities with AusIndustry (on behalf of Innovation Australia)
- receive the major benefit from your registered R&D activities
- have received an advance finding from Innovation Australia for any expenditure you intend to claim on R&D activities conducted overseas.
See also
- Research and development tax incentive – Eligible entities
- Research and development tax incentive – For whom are R&D activities conducted?
- business.gov.auExternal Link for further information about
- the eligibility of your activities
- registration of your R&D activities
- advance findings.