Software development is critical to our modern economy and is undertaken across all sectors that access the R&D Tax Incentive.
The information in the following documents will help to clarify the eligibility of software development activities under the R&D Tax Incentive.
Guidance and Support
- Software activities and the R&D Tax Incentive
This reference document contains useful information for companies considering claiming software development activities under the R&D Tax Incentive. It will also assist companies in understanding the R&D Tax Incentive and determining whether their activities are, or are not, eligible for the program.
- Guide to Common Errors
This document highlights some common errors that are often made when claiming software development activities under the R&D Tax Incentive.
Interpreting the law and record keeping
- R&D Tax Incentive: Guide to Interpretation
This document explains how legislated definitions of eligible R&D activities are interpreted and applied by the department. It also explains the types of activities that are excluded from being core R&D activities. This is a key document to consult when self-assessing the eligibility of your R&D activities for the R&D Tax Incentive.
- Compliance Readiness: the importance of record keeping
This guide helps you with record keeping and preparing effective applications for registration of your R&D activities. Record keeping is an essential requirement under the R&D Tax Incentive. You must keep appropriate records to demonstrate the eligibility of your activities.