What this program supports
- Eligible core experimental activities and directly related supporting R&D activities that meet the legislated tests.
Who can apply
Australian incorporated companies conducting eligible experimental R&D activities
Eligibility requirements
- Be an eligible R&D entity, generally an incorporated company rather than an individual, trust or partnership.
- Conduct at least one eligible core R&D activity and keep contemporaneous evidence.
- Generally incur more than $20,000 in eligible R&D expenditure unless using a registered research service provider.
Published exclusions
- Excluded core activities qualify only as supporting activities when additional legal tests are met.
- Registration is not confirmation that every claimed activity or expense is eligible.
This summary does not determine eligibility. Program rules can change between rounds.