Overview
A tax incentive program that provides support to companies conducting eligible research and development activities in Australia. The program allows companies to claim tax benefits for expenditure on eligible R&D activities, including those conducted by registered research service providers.
Eligibility Requirements
Companies must meet three eligibility requirements and conduct eligible R&D activities. As of 1 July 2025, activities related to gambling and tobacco will be excluded. Overseas R&D activities may be eligible under specific conditions.
Who Can Apply
Relevant Industries
How to Apply
Applications are submitted through the official government portal. Review the eligibility criteria carefully before applying, and ensure all supporting documents are prepared.
Visit the official application page