Australia · Commercialisation
Where Australian companies register R&D before a tax claim
Australia’s R&D Tax Incentive involves two decisions. The industry department assists with registration of R&D activities. The Australian Taxation Office handles eligible entities, expenses and the tax claim.
Sources checked
- 01Activity registration
Which R&D activities qualify · Industry Innovation and Science Australia, assisted by the department Source 1
- 02Tax claim
Eligible entities and expenditure · Australian Taxation Office Source 1
- 032026 to 2027 budget reforms
Income years from 1 July 2028 · Australian Government announcement Source 1
The registration and tax stages are separate checks under the same programme.
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How Australian research reaches the market
R&D Tax Incentive responsibilities
The table summarises the department’s programme guidance. Eligibility and expense rules depend on the company and its income year.
| Source | |||
|---|---|---|---|
| Activity registration | Which R&D activities qualify | Industry Innovation and Science Australia, assisted by the department | Source 1 |
| Tax claim | Eligible entities and expenditure | Australian Taxation Office | Source 1 |
| 2026 to 2027 budget reforms | Income years from 1 July 2028 | Australian Government announcement | Source 1 |