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R&D 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, the program will continue running under the current rules.
Learn more about what is changing and what it means for your business on the Australian Taxation Office website.
Learn about the program
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Overview of the R&D Tax Incentive
Get started with an overview of the program, including how it works and the steps you'll need to follow.
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How the R&D Tax Incentive has helped other companies
Discover how the R&DTI has supported real businesses across a range of industries and sizes.
Assess your eligibility
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Check if you are eligible for the R&D Tax Incentive
Self-assess whether your company and its R&D activities meet the eligibility requirements of the R&DTI.
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Apply for an advance finding from the R&D Tax Incentive
Learn about advance findings and how to request one to get certainty about whether your activities are eligible.
Conduct your R&D
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Conducting core R&D activities for the R&D Tax Incentive
Understand the eligibility requirements for core R&D activities and how we apply the legislation.
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Conducting supporting R&D activities for the R&D Tax Incentive
Understand the eligibility requirements for supporting R&D activities and when additional criteria apply.
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Excluded activities under the R&D Tax Incentive
Find out which activities are excluded from the program and when they may be considered as supporting R&D activities.
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Get help from a research service provider
Learn how a research service provider can conduct R&D activities on your behalf and how to engage one.
Apply for the R&DTI
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Apply for the R&D Tax Incentive
Apply for the R&DTI with step-by-step guidance, including how to use the customer portal.
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Apply for an overseas finding from the R&D Tax Incentive
Learn about overseas findings and why you need one to claim expenditure on R&D activities conducted outside Australia.
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Register as a research service provider for the R&D Tax Incentive
Learn about the benefits of being a research service provider and how to apply to become one.
Integrity and compliance
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Assuring integrity in the R&D Tax Incentive
Find out how we assess applications to ensure your R&D activities meet the program’s eligibility requirements.
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Decisions we make about R&D Tax Incentive applications
Understand the types of decisions we make about applications and what to do if you disagree with a decision.
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R&D Tax Incentive program charter
Learn about the standards you can expect when engaging with the R&DTI, including our commitments to transparency, accountability and service.
Get the latest information and guidance
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R&D Tax Incentive Insider newsletter
Subscribe to stay up to date with the latest news and information about the program.
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R&D Tax Incentive information sessions
Join our live information sessions to better understand and engage with the R&DTI.