Research and Development Tax Incentive - Overseas Finding
Overview
An overseas finding is a legally binding decision by the Department of Industry, Science and Resources on whether R&D activities conducted outside Australia are eligible for the R&DTI program. Companies must obtain a positive overseas finding before claiming expenditure on R&D activities conducted outside Australia with the Australian Taxation Office.
Eligibility Requirements
Overseas R&D activities must meet 4 conditions: be eligible core or supporting R&D activities, support an Australian core R&D activity that cannot be completed without them, be unable to be conducted solely in Australia (due to facility, expertise, equipment, biosecurity, population, or geographical/geological requirements), and have expenditure less than related Australian activities.
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