R&D Knowledge — Link R&D Advisory | R&D Tax Incentive Consulting Australia

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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.

Link R&D Advisory keeps in mind the most important first step: returning to the legislation itself. A step often overlooked. While guidance and interpretations may shift, the legislation remains the core authority.

There is no shortage of summaries and commentary online, 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 new to the incentive or looking to improve how to manage it, you can read our Practical Reflections Page on identifying eligible activities, avoiding common mistakes, and setting up your projects from the start.

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

Primary source:

Government legislation – Research & Development Tax Incentive program

Additional guidance from key governing bodies:

ATO – Research & Development Tax Incentive
business.gov.au – Research & Development Tax Incentive

ATO – R&D Tax Incentive calculator

Related article: How the R&D Tax Incentive Works – A Clear Guide for Australian Businesses