AusIndustry registration

Companies generally must register R&D activities with AusIndustry (within Department of Industry frameworks) for each income year before claiming the offset with the ATO. Registration describes core and supporting activities and is distinct from the tax return claim. Late or inaccurate registration can jeopardize the incentive even if the underlying science is strong.

Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.