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Test 3. Expenditure Eligibility

The R&D Tax Incentive is not subject to an expenditure cap. However, for any R&D expenditure above $100 million, companies will only be able to claim a tax offset at the company tax rate which basically means there are no additional R&D benefit. Most expenditure related to R&D activities are eligible, including salaries, overheads, contractor costs, feedstock, R&D plant depreciation amount and materials.

Applicants must meet the minimum expenditure threshold of $20,000, although this threshold is waived if R&D is contracted to a registered research provider.

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