Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)
What is Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)?
Australia's R&D Tax Incentive: who can claim, what counts as core and supporting R&D and what is excluded, annual registration with AusIndustry within 10 months of year end, overseas and core technology findings, which expenditure and assets count, how the refundable and non-refundable offsets are worked out, the integrity and clawback rules for related parties, grants, feedstock and asset disposals, and the records a claimant must keep; with the September 2026 reform exposure draft recorded as pending. It comprises 29 controls organised across 6 domains, and applies in Australia.
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Questions people ask about Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355)
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