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Research & Development (R&D) Tax Incentive




Australian Department of Industry, Science, Energy and Resources




None - Always Open


  • - National (Australia)

Who Can Apply

  • - Non-Government
  • - Education
  • - Health
  • - Other
  • - Businesses

Co-contribution Required?


Research & Development (R&D) Tax Incentive

Offsets some of the costs of doing eligible R&D activities.

The R&D Tax Incentive is broad-based, market-driven assistance for all industries. It provides a targeted tax offset to encourage more companies to engage in R&D.

It aims to:
- Boost competitiveness and improve productivity across the Australian economy
- Encourage industry to conduct R&D
- Provide business with more predictable, less complex support
- Improve the incentive for smaller firms to engage in R&D.

The deadline for lodging an application for registration is 10 months after the end of a company's income year.

For income years from 1 July 2016, available is:
- A 43.5% refundable tax offset for companies if they have an annual turnover of less than $20 million. This tax offset is available to companies that are not controlled by tax exempt entities
- Anon-refundable 38.5% tax offset for all other eligible companies. Unused non-refundable offset amounts may be able to be carried forward to future income years.

For income years before 1 July 2016:
- The refundable offset rate is 45%
- The non-refundable offset rate is 40%.

Companies that have incurred notional deductions (R&D expenditure) of at least $20,000 can apply. Companies can claim less than $20,000 R&D expenditure if they have conducted their R&D through a Research Service Provider (RSP) or Co-operative Research Centre.

Click here to view full funding guidelines on the provider's website.