Process
When Do You Get Your R&D Tax Incentive Refund in Australia?
How long the R&D tax offset takes to land: registration, lodgement, ATO processing timeframes, what delays payment, and a worked 30 June year-end timeline.
Read articleThe Rand blog
R&D Tax Incentive, explained for Australian tech
Practical, expert-reviewed guidance on eligibility, evidence, and compliance, written for software founders and the finance teams who run their R&D claims.
Process
The R&D Tax Incentive Portal: Access and Lodgement
How the AusIndustry R&D Tax Incentive portal works: myID and RAM access, registration form fields, the 10-month deadline, variations and the ATO side.
Read articleEligibility
R&D Tax Incentive: How the Australian Scheme Works
Plain-English guide to Australia's R&D Tax Incentive: who can claim, what qualifies under Division 355, offset rates, and the 10-month registration deadline.
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R&D Tax Incentive Eligibility: The Complete Test
Who qualifies for the R&D Tax Incentive: company eligibility, the $20,000 minimum spend, the s 355-25 core activity test, exclusions and offset rates.
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Research and Development Tax Incentive: How It Works
What the R&D Tax Incentive is, who can claim, current offset rates, which activities and costs qualify, and how to register before the 30 April deadline.
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R&D Tax Incentive Registration Form: What AusIndustry Asks
Field-by-field map of the AusIndustry R&D registration: projects, core activity questions, character minimums, supporting activities and sign-off.
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AusIndustry Review Process for R&D Tax Claims
How AusIndustry reviews R&D Tax Incentive registrations: check types, triggers, evidence requested, timeframes, findings, and ART appeal rights.
Read articleCompliance & Evidence
What Evidence AusIndustry Accepts for R&D Tax Claims
The records AusIndustry accepts as proof of registered R&D activities, mapped to each s 355-25 criterion, plus what contemporaneous means in practice.
Read articleCompliance & Evidence
R&D Tax Incentive Record Keeping: Contemporaneous Evidence
What records the ATO and AusIndustry expect for an R&D claim, what contemporaneous really means, how long to keep them, and a checklist by claim stage.
Read articleEligibility
What R&D Expenditure Can You Claim in Australia?
Salaries, contractors, associates, overheads and depreciation: which costs qualify under Division 355, how to apportion them, and what is excluded.
Read articleCompliance & Evidence
How to Write an R&D Tax Incentive Technical Narrative
A field-by-field guide to AusIndustry activity descriptions: hypothesis, sources investigated, experiment, evaluation and new knowledge, with worked examples.
Read articleBudget & Policy
R&D Tax Incentive changes in the 2025 Budget
What the 2025 Budget did and did not change for the R&DTI: rates, the gambling and tobacco exclusion, the $50M threshold and the new AusIndustry form.
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R&D Advisory Services: What They Do and How to Choose
What Australian R&D advisory services actually deliver, how they price the work, the questions to ask before signing, and when self-preparing is enough.
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