{"jurisdiction":{"name":"Australia","slug":"australia","code":"AU","region":"Asia-Pacific"},"program":{"label":"R&D Tax Incentive","headline":"Up to 43.5% refundable","refundClass":"Refundable","proposed":false},"creditIndex":{"score":79,"rank":2,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":80,"refundability":82,"breadth":78,"ease":70}},"authority":{"name":"AusIndustry and the Australian Taxation Office","shortName":"AusIndustry / ATO","url":"https://business.gov.au"},"primarySources":[{"label":"R&D Tax Incentive program","url":"https://business.gov.au/grants-and-programs/research-and-development-tax-incentive","type":"program"},{"label":"ATO: R&D tax incentive","url":"https://www.ato.gov.au","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"advanced","url":"https://www.creditindex.org/calculator/australia"},"canonical":{"standards":"https://www.creditindex.org/standards/australia","calculator":"https://www.creditindex.org/calculator/australia","directory":"https://www.creditindex.org/directory/australia","facts":"https://www.creditindex.org/standards/australia/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:35:33.476Z"}