R&D Knowledge

Understanding the R&D Tax Incentive program.
The R&D Tax Incentive is a government program designed to support businesses conducting eligible research and development. It offers a refundable or non-refundable tax offset for companies undertaking experimental work aimed at generating new knowledge, improving processes, or developing innovative solutions.

While the incentive is generous, interpreting and applying it correctly requires a good understanding of the legislation, eligibility criteria, and documentation standards.

There’s no shortage of summaries and commentary online, and much of it repeating the same basic points. Link R&D Advisory aims to go a step further, offering insights that focus on how to use the program effectively and in line with your real-world business operations.

Whether you’re new to the incentive or looking to improve how you manage it, this section will offer practical reflections on:

What makes an activity R&D?
Common mistakes and how to avoid them
Setting up your project from day one

Useful resources.
For a clear starting point, here are links to official guidance:

ATO - Research & development tax incentive
business.gov.au - Research & development tax incentive

ATO R&D tax incentive calculator

Government Legislation of the R&D Tax Incentive Program