Frequently Asked Questions

Answers to commonly-asked questions about the RDTI

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General Questions

Where can I get more information about the RDTI?
What should I do first if I want to apply for the RDTI in 2020?
How do I claim the RDTI in the 2019/2020 year?
Where will I find the R&D supplementary return?
What will be different in the 2020/2021 year?
What does seeking general approval involve?
What is involved in being recognised as a significant performer?
Are compliance costs going to be high?
We are concerned about protecting our IP, how much detail about our R&D do we need to provide?
How do I switch to the RDTI if I currently have a Growth Grant?

Who is eligible to claim the tax credit?

Who can apply for the RDTI?
Can international companies apply for the RDTI?

What counts as R&D activity?

What R&D is eligible?
What is the test for scientific and technological uncertainty?
What is the test for a new process, service or good?
What activities are excluded from being core R&D activities?
What are supporting R&D activities?
Is unsuccessful R&D eligible?

Eligible expenditure

What expenditure is eligible?
What types of expenditure are ineligible?
What other expenditure rules apply?
Can I claim for overheads such as rent, power and other facilities costs even if they are not exclusively used to support R&D activities?
Does the $50k minimum expenditure all have to be spent on one project?
Can tax credits be refunded?
Can tax credits be carried forward?

Approved research providers

What kind of organisations can become Approved research providers?
Why would I use an Approved research provider?