R&D Tax Incentive - Knowledge base
Overview
This section introduces the fundamentals of the R&D Tax Incentive, guiding businesses to understand the basics and eligibility requirements.
Main R&D Page -
Eligibility Requirements -
How the R&D Tax Rebate is Calculated -
Application Process -
DIY R&D Claims -
Activities
An in-depth look at what constitutes a core activity and how to determine supporting activities, a critical aspect of the R&D Tax Incentive claim.
Core Activities Defined -
Future Core Activities -
Supporting Activities -
Compliance
Key aspects of staying compliant and understanding common triggers for reviews and audits by the ATO and AusIndustry.
Compliance Triggers -
AusIndustry Reviews -
Transparency Reports -
Promoter Penalties -
Financials
Details on eligible expenses, financial adjustments, and constructive payments for comprehensive financial understanding.
R&D Finance -
Constructive Payments -
Depreciation Expense -
Interest Expense -
Advanced Topics
A deeper dive into sophisticated aspects of R&D tax claims, suitable for those with an established understanding or specific needs.
R&D Intensity -
Clawback Adjustments -
Feedstock Adjustments -
Grouping Rules -
Common Pitfalls
Covers common errors, scams, and ineligible activities to help you avoid pitfalls in your R&D claims.
Common Scams -
Ineligible Core Activities -
Common Pitfalls -
Innovations & Trends
Relevant to companies pushing the boundaries in AI, machine learning, and new fields where R&D definitions may be evolving.
Artificial Intelligence -
Machine Learning -
Claim Support & Resources
For businesses needing additional support, including links to advanced finding, online portals, and more.
Advance Finding -