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Research and Development Tax Incentive
As part of the Mid-Year Economic and Fiscal Outlook 2024-25, the Government has announced an amendment to the Research and Development Tax Incentive (R&DTI) program to exclude activities related to gambling and tobacco for income years starting on or after 1 July 2025.
Legislative change is required to implement this amendment. Until that change is made, the Department of Industry, Science and Resources and the Australian Taxation Office will continue to administer the R&DTI program as currently legislated.
Further information on this change can be found at budget.gov.au.
A short guide to the R&D Tax Incentive
Understanding the R&D Tax Incentive
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Overview of the R&D Tax Incentive
Get started by learning about the program and the steps you'll need to follow.
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How the R&D Tax Incentive has helped other companies
Read how the R&D Tax Incentive has helped companies innovate. These stories are based on recent program participants.
Self-assess your eligibility
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Check if you're eligible for the R&D Tax Incentive
Learn more about the three eligibility requirements for companies registering for the R&D Tax Incentive.
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Assess if your R&D activities are eligible for the R&D Tax Incentive
Learn how to self-assess the eligibility of your R&D activities for the program.
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Claiming overseas R&D activities under the R&D Tax Incentive
Learn what overseas R&D activities are eligible under the R&D Tax Incentive and what you need to do to claim them.
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Sector guides for R&D Tax Incentive applicants
Read information and guidance about your sector to help you decide if you're eligible for the program.
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Get help from a Research Service Provider (RSP)
You can claim the R&DTI for expenditure on eligible R&D activities a registered RSP conducts for you. Learn more about how to work with RSPs.
Submit an application
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Apply to register with the R&D Tax Incentive
If you're ready start your application in the customer portal, read our pre-registration checklist before you submit.
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Request an extension or variation on your R&D Tax Incentive registration
Apply for an extension of time for registering your eligible R&D activities, or request a variation to your registration.
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Apply for an Advance Finding from the R&D Tax Incentive
Learn how you can start an application for an Advance Finding.
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Apply for an Overseas Finding from the R&D Tax Incentive
Learn how you can start an application for an Overseas Finding.
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Apply to become a registered Research Service Provider (RSP)
Learn about the benefits of becoming a registered RSP and how you can apply to become one.
Integrity and compliance
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How we monitor R&D Tax Incentive applications
Find out how we apply education, monitoring and reviews to ensure companies comply with the legislation.
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How we check R&D Tax Incentive compliance
Find out how we check applications before and after registration to ensure your R&D is eligible.
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Decisions we make about R&D Tax Incentive eligibility
Find out about decisions that can be made if we examine your application or registration.
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External review of R&D Tax Incentive decisions
Learn about judgments from the Administrative Review Tribunal and Federal Court of Australia.
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R&D tax transparency reports
Learn about the Australian Taxation Office’s R&D tax transparency reports and what they mean for you.
Get the latest information and guidance
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Find out what has been added or updated in the R&DTI pages.
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Events and information sessions help you understand the R&DTI.
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R&D Tax Incentive Insider newsletter
The R&D Tax Incentive Insider is a monthly e-newsletter that keeps you up to date with the latest news and information about the program. It’s the main channel used to communicate with R&D applicants, so if you’re not already subscribed – do it today.
See previous editions of the R&D Tax Incentive Insider.
Subscribe to the R&D Tax Incentive InsiderThe R&D Tax Incentive Insights podcasts
The R&D Tax Incentive Insights podcast contains information on a range of topics to help you understand the program.
