The built environment is the human-made surroundings where people gather to live, work and play. It is a material, spatial and cultural product of human labour and imagination.

Read our guides and watch videos that show which built environment-related activities are eligible under the R&DTI.



A built environment company conducts experiments to iron out technical problems with a block of its new enviro toilet.

Built environment and the R&D Tax Incentive

Read hypothetical examples of how companies in the built environment industry conduct experimental activities and how they self-assess their activities against the eligibility criteria for the R&DTI.

Read examples of core and supporting research and development (R&D) activities, overseas activities and an ineligible activity.

Built Environment and the R&D Tax Incentive

Getting building and construction R&D tax incentive claims right

Find out what companies and tax advisers need to consider when they self-assess the eligibility of built environment activities under the R&DTI. Read some of the common errors businesses make in built environment registrations.

Getting building and construction R&D Tax Incentive claims right