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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.

Enviroloo

 

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

Taxpayer alert


The R&D Tax Incentive is administered by us and the Australian Taxation Office (ATO). We share information about registrations and claims to ensure program compliance.

We prepare taxpayer alerts to provide a summary of the concerns about new or emerging higher risk tax arrangements or issues. The following taxpayer alert is specific to the R&D Tax Incentive.

TA 2017/2 Claiming the Research and Development Tax Incentive for construction activities.