The R&D Tax Incentive is a self-assessment programme designed to encourage industry to conduct research and development. The programme provides a tax incentive for industry to conduct experimental activities, in a scientific way, for the purpose of generating new knowledge. The programme is governed by legislation which includes a definition of what 'R&D activities'1 are for the purposes of registering with the programme. This means that companies, who wish to apply for an incentive, must assess whether their work meets the programme's definition of 'R&D activities'. AusIndustry (on behalf of Innovation Australia) and the Australian Taxation Office (ATO) share responsibility for the administration of the R&D Tax Incentive


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