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Research and Development Tax Incentive
The Australian Government announced changes to the R&DTI in the 2026–27 Budget.
These changes will start from 1 July 2028. Until then, we will keep running the R&DTI under the current rules.
Learn more about what is changing and what it means for your business on the ATO website.
A short guide to the R&D Tax Incentive
Understanding the R&D Tax Incentive
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Overview of the R&D Tax Incentive
Get started by learning about the program and the steps you'll need to follow.
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How the R&D Tax Incentive has helped other companies
Hear from real companies – of different sizes and across different industries – about how the R&DTI has helped them innovate and grow.
Self-assess your eligibility
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Check if you are eligible for the R&D Tax Incentive
Before you apply for the R&DTI, check if your company and its R&D activities are eligible for the program.
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Sector guides for R&D Tax Incentive applicants
Read information and guidance about your sector to help you decide if you're eligible for the program.
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Get help from a research service provider
You can claim the R&DTI for expenditure on eligible R&D activities a registered RSP conducts for you. Learn more about how to work with RSPs.
Submit an application
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Apply for the R&D Tax Incentive
If you are ready to apply for the R&DTI, access our application guidance and instructions for using the customer portal.
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Request an extension or variation on your R&D Tax Incentive application
Request an extension of time on a new application or vary an existing application.
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Apply for an advance finding from the R&D Tax Incentive
You can request an advance finding if you would like certainty about the eligibility of your R&D activities before you apply for the R&DTI.
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Apply for an overseas finding from the R&D Tax Incentive
You need a positive overseas finding if you plan to claim expenditure on overseas R&D activities.
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Register as a research service provider for the R&D Tax Incentive
Learn about the benefits of becoming a registered RSP and how you can apply to become one.
Integrity and compliance
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Assuring integrity in the R&D Tax Incentive
Find out how we check applications before and after registration to ensure your R&D is eligible.
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Decisions we make about R&D Tax Incentive applications
Learn about the types of decisions we make and what to do if you disagree with a decision.
Get the latest information and guidance
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R&D Tax Incentive Insider newsletter
Keep up to date with the latest news and information about the program.
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R&D Tax Incentive information sessions
Find out about our information sessions designed to help you understand the R&DTI.