Built environment sector guide for the R&D Tax Incentive
Last Updated: 10 May 2021
The built environment is the human-made surroundings where people gather to live, work and play. It is a material, spatial and cultural product of human labour and imagination.
Read our guides and watch videos that show which built environment-related activities are eligible under the R&DTI.
Enviroloo
A built environment company conducts experiments to iron out technical problems with a block of its new enviro toilet.
Built environment and the R&D Tax Incentive
Read hypothetical examples of how companies in the built environment industry conduct experimental activities and how they self-assess their activities against the eligibility criteria for the R&DTI.
Read examples of core and supporting research and development (R&D) activities, overseas activities and an ineligible activity.
Built Environment and the R&D Tax Incentive
Getting building and construction R&D tax incentive claims right
Find out what companies and tax advisers need to consider when they self-assess the eligibility of built environment activities under the R&DTI. Read some of the common errors businesses make in built environment registrations.
Getting building and construction R&D Tax Incentive claims right
Taxpayer alert
The R&D Tax Incentive is administered by us and the Australian Taxation Office (ATO). We share information about registrations and claims to ensure program compliance.
We prepare taxpayer alerts to provide a summary of the concerns about new or emerging higher risk tax arrangements or issues. The following taxpayer alert is specific to the R&D Tax Incentive.
