Rand | Eligibility: R&D Tax Incentive guidance

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.

Eligibility13 June 2026

Core 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.

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Eligibility13 June 2026

Is 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.

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Eligibility10 June 2026

R&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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