Are you eligible to claim?

Are you a company incorporated in Australia?

  • Do you have a number of related entities in your group?
  • Are you claiming under the right entity?

Are you conducting eligible R&D activities?

  • Were you developing a new or improved product, system, device, process or service?
  • Were the activities experimental where the outcome was unknown at the outset?
  • Did you follow an experimental progression of work?
  • Was there technical uncertainty or risk in the activities?
  • Were you creating new knowledge?
  • Did you encounter problems which required innovative problem solving approaches?

How have you documented your R&D activities?

Did you document what was unknown at the start of your activities?

Documents may include:

  • Competitor analysis
  • Review of current state of the industry

Did you set up a documentation or record keeping, including your technical hypothesis or objective when your activities commenced?

Documents may include:

  • Business case
  • R&D project plan/scope
  • Product development meeting notes
  • Emails with contractors/consultants
  • Concept drawings
  • Internal emails

Did you document your experimental process, test results, analysis, outcomes?

  • Experimental data
  • Trial plans
  • Measurements
  • Engineering drawings and revised drawings
  • Emails describing the experiment or results
  • Observations, photos, videos
  • Discussions or meetings notes
  • Test reports
  • Consultant/contractor reports

Did you document your outcomes against your initial experimental aims?

How have you tracked your R&D expenditure?

  • Did you set up a work order or project code?
  • Did you develop templates for tracking project costs?
  • Did you track personnel time and what activities they related to? (Timesheets, calendar entries)
  • Have you separated out your R&D activities from your “business as usual” activities?
  • Have you separated your ‘core’ from your ‘supporting’ R&D activities expenditure?
  • Have you substantiated all direct costs? (Materials, travel, external testing)
  • Did you sell the outcome of your R&D?

Key considerations to discuss with your R&D advisor prior to EOFY


  • Did you engage any external contractors? The 'On Own Behalf' rules apply. Review your contracts for eligibility.


  • Did you receive any government grants related to the R&D activities? Clawback adjustment may apply.


  • If you're selling or have sold the outcome of your R&D activities (goods or materials), a Feedstock Adjustment may apply.


  • Ensure any payments to Associates are properly incurred, and in the right entity prior to year end.

We work with companies to provide the tools to track your R&D activities and substantiate your R&D claims. For an obligation free assessment of your documentation and your company's compliance, contact us on:

Kate Mahady -