Where does this data come from?

From the Australian Taxation Office's "Report of data about Research and Development Tax Incentive entities", published on data.gov.au under a Creative Commons Attribution 2.5 Australia licence. The ATO publishes it under section 3H of the Taxation Administration Act 1953, about two years after the end of each income year.

What does the amount for each company mean?

It is the company's total R&D expenditure for the income year as reported to the ATO: notional deductions less feedstock adjustments. It is not the tax offset the company received, and it says nothing about whether the claim was reviewed or accepted. Where the ATO published an amended figure, the amended figure is shown. A figure of $0 is a claim the ATO published as amended to nil; those are listed in the search but not counted in the totals on this page.

Why is a company I know claimed not listed?

The report covers companies whose claims the ATO had processed by its cut-off date, published two years after the income year. Later reports add late lodgements and amendments for earlier years, which is why the counts here can be a little higher than in the ATO's first report for a year. Companies are listed under the name and ABN or ACN the ATO published.

Yes, under the licence: attribute the Australian Taxation Office as the source (CC BY 2.5 AU). Rand has combined the yearly reports by ABN or ACN; the figures themselves are the ATO's.

Source: Australian Taxation Office, data.gov.au (CC BY 2.5 AU). Income years 2021-22 to 2023-24.

R&D Tax Incentive claimants

The ATO publishes the R&D expenditure every company reported under the R&D Tax Incentive, two years after each income year. 13,424 companies reported $16.7 billion for 2023-24. Search 18,733 companies across the published years, by name or by ABN or ACN.

Search by company name or ABN

Companies and reported R&D expenditure by year

Income year	Companies	Total reported	Median per company
2021-22	11,611	$11.4 billion	$331,279
2022-23	13,035	$16.5 billion	$374,712
2023-24	13,424	$16.7 billion	$374,175

Counts include late lodgements and amendments published in later reports, so they can be slightly higher than the ATO's first report for a year. Claims amended to nil are not counted. For claimant numbers by industry and ownership, see R&D Tax Incentive statistics.

How much companies reported

Reported R&D expenditure	2021-22	2022-23	2023-24
Under $100,000	2,018	2,036	2,157
$100,000 to $499,999	5,283	5,601	5,726
$500,000 to $999,999	1,986	2,260	2,345
$1m to $4.99m	1,993	2,600	2,673
$5m to $19.99m	284	450	434
$20m or more	47	88	89

Number of companies in each band. The amounts are total R&D expenditure (notional deductions less feedstock adjustments) as the ATO published them, not the tax offset received.

Frequently asked questions

Where does this data come from?: From the Australian Taxation Office's "Report of data about Research and Development Tax Incentive entities", published on data.gov.au under a Creative Commons Attribution 2.5 Australia licence. The ATO publishes it under section 3H of the Taxation Administration Act 1953, about two years after the end of each income year.
What does the amount for each company mean?: It is the company's total R&D expenditure for the income year as reported to the ATO: notional deductions less feedstock adjustments. It is not the tax offset the company received, and it says nothing about whether the claim was reviewed or accepted. Where the ATO published an amended figure, the amended figure is shown. A figure of $0 is a claim the ATO published as amended to nil; those are listed in the search but not counted in the totals on this page.
Why is a company I know claimed not listed?: The report covers companies whose claims the ATO had processed by its cut-off date, published two years after the income year. Later reports add late lodgements and amendments for earlier years, which is why the counts here can be a little higher than in the ATO's first report for a year. Companies are listed under the name and ABN or ACN the ATO published.
Can I use this data?: Yes, under the licence: attribute the Australian Taxation Office as the source (CC BY 2.5 AU). Rand has combined the yearly reports by ABN or ACN; the figures themselves are the ATO's.

Data: Report of data about Research and Development Tax Incentive entities, Australian Taxation Office, licensed under Creative Commons Attribution 2.5 Australia. Combined by ABN or ACN across the yearly reports by Rand; figures unchanged. General information, not tax advice.