Research and Development Tax Incentive - Advance Finding
Overview
An optional advance finding is a legally binding decision by the Department of Industry, Science and Resources on the eligibility of R&D activities before formal registration for the R&DTI. A positive advance finding provides assurance of eligibility for up to 3 years and can be referenced when claiming the R&D tax offset with the ATO.
Eligibility Requirements
Activities must meet R&DTI requirements for core or supporting R&D activities and must be conducted or completed during the income year of application, or expected to be conducted in the application year or either of the next 2 income years. Applications must be submitted before the end of the income year in which R&D activities are conducted or planned.
Who Can Apply
Relevant Industries
How to Apply
Applications are submitted through the official government portal. Review the eligibility criteria carefully before applying, and ensure all supporting documents are prepared.
Visit the official application page