Register as a research service provider for the R&D Tax Incentive

Being registered as an RSP can benefit your business by attracting work from companies seeking to outsource their eligible R&D activities under the R&DTI.

RSPs are registered by the Department of Industry, Science and Resources (the department) and listed in the RSP register. Being registered and listed by the department means your business is visible to companies seeking R&D services – helping you build your client list and increase your commercial impact.

You can apply to register as an RSP if you are able to provide R&D services in your research field(s) and intend to supply these services on commercial terms to other companies. There are 3 types of RSPs that can be registered under the R&DTI:

Publicly controlled RSPs

Tertiary education institutions (universities and TAFEs), government research organisations and entities owned and controlled by these organisations.

Levy collecting RSPs

Entities that collect levies from R&D entities within an industry under an agreement with the Commonwealth or a state or territory government.

Other R&D organisations

Private, university or government research bodies (and spin-offs from these organisations).

Before you apply to register as an RSP you should check that you meet the criteria set out in section 3.01 of the Industry Research and Development Regulations 2022 (Industry R&D regulations).

Eligibility requirements depend on the type of entity you are. The criteria for all RSPs includes having:

• the capability to provide or manage subcontracted R&D services in one or more specific research fields
• fees or charges based on ordinary commercial terms that are not subsidised by government resources or inflated to exploit the R&DTI.

Publicly controlled and levy collecting RSPs are subject to other criteria which are set out in subsections 3.01(6) to (9) of the Industry R&D regulations.

Other R&D organisations (i.e. entities that are not publicly controlled or levy collecting RSPs) must also have:

• access to Australian facilities that are appropriate to the research field(s) and suitable for researchers to carry out their work
• at least one full-time researcher with a university degree in science or technology, and at least 4 full-time equivalent researchers with either a university degree in science or technology or at least 5 years’ relevant experience.

After you are registered as an RSP, you must continue to meet the conditions in section 3.02 of the Industry R&D regulations. These conditions include:

• providing R&D services for the benefit of the contracting company by acting in their best interests, giving them control over R&D services, maintaining confidentiality of their information and ensuring they own or have the right to use the results of those services
• keeping records about the services and providing reports to the department and/or the Australian Taxation Office as required
• subcontracting only when you are unable to provide a part of the services
• notifying the contracting company and the R&DTI when services are provided outside Australia.

You can apply to become a registered RSP at any time through the R&DTI customer portal.

When submitting your application, you must specify the research field(s) for the services you intend to provide. These research fields can be found in the Australian and New Zealand Standard Research Classification.

You can find out more about the criteria and conditions for applying in the 'Application notes for RSP form' guidance.

RSP registrations are valid for one financial year (1 July to 30 June) and must be renewed each year by 31 May. RSPs registered in May or June will remain registered through to the end of the following financial year.

The department will contact you 2 months before the end of each financial year to ask if you want to continue being registered.

We will revoke your registration if you:

• do not reapply
• no longer meet the criteria
• have breached a condition in the industry R&D regulations.

You can request, at any time, to vary your RSP registration to add or remove specified research fields, or revoke your registration through the R&DTI customer portal.