General eligibility
To claim the research and development tax incentive, you must have all of the following:
- eligible R&D activities
- eligible expenditure
- status as an eligible entity
- submitted your supplementary return and income tax return by the deadlines.
We recommend you learn more about the eligibility requirements.
10 mins
R&D Tax Incentive eligibility tool
This tool will help you determine if your organisation and activity may be eligible for the research & development tax incentive
Go to this tool