R&D tax incentive – 1 July 2011 to 30 June 2021

Explains how the research and development (R&D) tax incentive program works and its aims.

Explains eligible entities, eligible activities and eligible notional deductions.

How to register with the Department of Industry, Innovation and Science.

How to treat clawback adjustments and feedstock adjustments, plus what to do if you are registered for GST.

Explains your responsibility under self-assessment to assess the R&D activities and the amounts you wish to claim.

Describes the records, the nature and the relationship of the expenditure to the R&D activities.

How to vary or amend your details, lodge a dispute or objection and amend your tax return.

Tips on using a tax agent or R&D consultant, an explanation of who administers what and a description of what we offer.

How self-assessment works, what industries and issues concern us and how to contact us if you have concerns.