Eligibility
Eligibility
What qualifies for the R&D Tax Incentive, from core and supporting activities to AI and software, with the eligibility test applied to real work.
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.
Read articleResearch 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.
Read articleWhat 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 articleClinical Trial R&D Tax Incentive Eligibility Rules
How clinical trials qualify under Division 355: the deemed-core determination, clinical vs technical uncertainty, overseas findings and required evidence.
Read articleR&D Tax Incentive Eligibility Criteria: Software Companies
How Division 355 eligibility works for Australian software companies: the core activity test, technical uncertainty, exclusions, evidence and offset rates.
Read articleCore vs supporting R&D activities, and why it now matters more
The distinction between core and supporting R&D activities has always mattered. From 1 July 2028 it becomes decisive, because supporting activities lose eligibility. Here is how to tell them apart and classify your work correctly.
Read articleIs AI and machine learning development eligible for the R&DTI?
AI and machine learning work is a rich source of genuine R&D, and a fast-growing target for ATO scrutiny. Here is how the eligibility test actually applies to AI development, with examples of what qualifies and what does not.
Read articleR&D Tax Incentive for software development: 2026 guide
Software is one of the most-claimed and most-scrutinised areas of the R&D Tax Incentive. This guide maps the four eligibility criteria to real software work, with examples of what qualifies, what does not, and the traps that sink claims.
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