R&D Tax Incentive (RDTI)

Administered jointly by AusIndustry (registration) and the Australian Taxation Office (offset claim), the R&D Tax Incentive offers a refundable offset for smaller companies and a non-refundable offset for larger ones, based on registered core and supporting R&D activities. Registration timing and activity definitions are critical. Confirm current intensity thresholds, rates, and clawback rules with official guidance.

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