Guides, tools and glossary
R&D Tax Incentive resources
This is the index to everything Rand publishes on the Australian R&D Tax Incentive: topic hubs for eligibility, evidence, process, policy and comparisons, a free offset calculator, industry guides for software, AI and health, and a Division 355 glossary. Start with the cornerstone guides below if you are new to the program.
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- Research and Development Tax Incentive: How It WorksWhat 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.14 min read
- R&D Tax Incentive Eligibility: The Complete TestWho 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.12 min read
- 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.12 min read
- R&D Tax Incentive Record Keeping: Contemporaneous EvidenceWhat 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.13 min read
- R&D Tax Incentive deadlines: every date that mattersThe R&D Tax Incentive registration deadline is 10 months after year end: 30 April for a 30 June year. Every key date, and what happens if you miss one.4 min read
- How to Calculate Your R&D Tax Incentive Rebate in AustraliaA step-by-step method for calculating your Australian R&D tax offset: notional deductions, turnover test, offset rates, intensity premium and worked examples.10 min read
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Budget & PolicyR&D Tax Incentive policy and Budget changesHow Federal Budget measures change the R&D Tax Incentive: what is law today, what is only proposed, and what to plan for now.2 guidesEligibilityR&D Tax Incentive eligibility: what qualifiesEvery Rand guide to R&D Tax Incentive eligibility in one place: the core activity test, supporting activities, exclusions, expenditure and sector rules.9 guidesCompliance & EvidenceR&D Tax Incentive evidence and record keepingRand's guides to R&D Tax Incentive evidence: contemporaneous records, what AusIndustry accepts, technical narratives, and preparing for a review.7 guidesProcessHow an R&D Tax Incentive claim works, step by stepRand's guides to the R&D Tax Incentive process: deadlines, the AusIndustry registration form, the portal, calculating the offset and refund timing.9 guidesComparisonsChoosing how to run your R&D Tax Incentive claimCompare the ways to prepare an R&D Tax Incentive claim: traditional consultants, software, advisory services and doing it yourself.1 guide
Tools and references
R&D Tax Incentive calculatorEstimate the refundable or non-refundable offset on your R&D spend.3-minute eligibility checkA quick read on whether your work looks like R&D, no signup needed.Division 355 glossaryPlain-English definitions of every term of art in the program.R&D Tax Incentive for SaaS companiesWhere the eligible work sits in a software product business.R&D Tax Incentive for AI companiesModel and systems work that can pass the core activity test.R&D Tax Incentive for health-techTechnical and clinical uncertainty in digital health.
The R&D Tax Incentive is a self-assessment program. This page is general information, not tax, legal, or financial advice; eligibility depends on your specific circumstances and you should seek independent advice for them.