R&D Tax Incentive Expenditure: What's In & What's Out?
The R&D Tax Incentive (RDTI) program is a popular, broad-based funding program that covers a diverse range of industries and experimental work. It allows companies to offset certain costs incurred on eligible research and development activities each year. However, not all expenditure can be claimed, and there are a range of expenses that are excluded from being eligible R&D expenditure under the program.
Bringing Forward the R&D Tax Incentive and The Role of R&D Financing
For many Australian innovators, research and development is both the lifeblood of their business and one of its largest expenses. The R&D Tax Incentive (R&DTI) is designed to offset some of these costs, returning up to 48.5% of eligible expenditure to small and medium enterprises as a refundable tax offset. However, the timing of this refund can present a challenge. R&D financing has emerged as a way to address this timing gap.
Measuring Australia’s Manufacturing Innovation
Australia’s manufacturing sector has a proud history, quietly over-achieving in terms of R&D investment and innovation activity over many years.
In our latest analysis, we deep-dive into recent data from ABS reports and government programs to provide a snapshot on where Australia’s manufacturing sector currently stands in the face of emerging local and global challenges.
Updated R&D Tax Application Form
A significantly updated version of the R&D Tax Incentive (R&DTI) application form was officially released on 15 August 2025. The new form is now available (and is mandatory) when you are seeking to register your R&D activities via the R&DTI portal for FY25 and beyond.
Green Lights Ahead: How ARENA Can Fund Your Path to a Sustainable Future
Positioning Your Business for Grant Funding Success
Non‑dilutive funding can accelerate your innovation without giving up equity but navigating the grant landscape is tricky. A clear grant strategy helps you identify the right programs, prepare competitive applications, and avoid chasing grants that don’t fit.
R&D Tax Facts – 2025 Issue #3
Our R&D Tax Facts is a summary of important developments in the world of the R&D Tax Incentive (R&DTI) over the last 3 months.
Life Sciences R&D Tax Checklist
The R&D Tax Incentive is a vital source of funding for Australia’s life sciences sector, but getting it right requires careful planning and consideration. From grant interactions and IP cost eligibility to capital raises and foreign ownership, we’ve outlined 10 critical issues to think about before you lodge.
Insights from the 2025–26 Queensland State Government Budget
The Queensland Government’s 2025–26 Budget was handed down this week, representing the first Budget under the new Crisafulli LNP Government. We’ve prepared a sector by sector overview of what’s in store for your business.
What the Latest CSIRO Data Tells Us About Making Research Work for Business
Australia has long grappled with the so-called "commercialisation gap”, a persistent disconnect between the quality of our research and the extent to which it’s translated into economic impact. A new report from CSIRO provides an up to date picture of what outcomes can (and can’t) be expected from government programs designed to support it.
What the 2025 Election Means for Australian Business: Policy and Funding Highlights
From the $22.7B Future Made in Australia agenda to the promise of new funding for innovation, manufacturing, and SMEs, the re-election of the Albanese Labor government is expected to see a raft of programs and policies implemented to support Australian businesses. We've summarised what the next term has in store with a focus on the already announced support for its national industry priorities, as well as policies and programs that might further R&D and innovation.
R&D Tax: Excluded Activities
The R&D Tax Incentive expressly excludes certain activities from qualifying as ‘core R&D activities’. However, these excluded activities can still qualify as supporting R&D activities if a sufficient nexus to the conduct of the core R&D activity can be established. A recent Administrative Review Tribunal ruling has helpfully clarified that medical and health related research, even when involving behavioural aspects, is not excluded and is capable of being registered as an eligible core R&D activity.
EOFY R&D Tax Incentive Considerations
The end of the financial year is once again here, and it brings with it some important considerations. If you’re planning to lodge an R&D Tax Incentive claim for FY25, now is the time to check in with your advisors and ensure you're across a few key issues before 30 June.
Unlocking Global Markets: Insights from the Latest EMDG Recipient Data
The Export Market Development Grants (EMDG) Program continues to empower Australian SMEs by providing 50:50 matched funding for export promotion and marketing development. Austrade has recently released data summarising key trends from previous completed rounds of the program highlighting how EMDG funding has helped Australian businesses expand internationally.
R&D Tax Facts – 2025 Issue #2
Intellect Labs’ R&D Tax Facts is a summary of important developments in the world of the R&D Tax Incentive (R&DTI) over the last 3 months.
2025-26 Federal Budget Summary
How does the 2025-26 Federal Budget stack up in terms of support for Australian companies pursuing R&D, innovation and new technology development.
Industry Growth Program Update
The Industry Growth Program (IGP) is gaining momentum, with $29M awarded so far to support Australian SMEs commercialising innovative projects. From renewables to defence, funding is flowing across key sectors aligned with the National Reconstruction Fund.
The Pros and Cons of Advance Findings for the R&D Tax Incentive
One mechanism within the Research and Development (R&D) Tax Incentive framework is the Advance Finding, which allows companies to seek pre-approval from the government to confirm the eligibility of their R&D activities before embarking on their R&D project.
Upcoming R&D tax deadline
An important reminder for Australian businesses with a 30 June year financial year that the deadline for lodging your 2023-24 R&D Tax Incentive (RDTI) Application is fast-approaching.
R&D Tax Facts – February 2025
A summary of developments in the world of the R&D Tax Incentive (R&DTI) program from the previous quarter.