R&D Application Form Updates

Updated Application

Previous Application

Number of independent contractors engaged in R&D activities.

No equivalent field or question

What is the company's most recently completed income year?

For the most recently completed income period, what was the company's R&D Expenditure?

Updated Application

Previous Application

How much did the R&D Tax Incentive influence whether you went ahead with this R&D project?

• Significantly

• Somewhat Significantly

• Not at all

No equivalent field or question

Describe what documents you have kept, or intend to keep, in relation to the activities in your project.

Is the location of majority of R&D activities the same as the Main business address provided?

Briefly describe the plant and facilities to be allocated to the project (specialist equipment, facilities etc).

To establish whether the Company will be a beneficiary of the proposed R&D activities, please describe whether the Company will:

• effectively own the know-how, intellectual property, or other results arising from the project

• have control over the direction and conduct of the R&D activities; and

• bear the financial burden of carrying out the activities.

Updated Application

Previous Application

Is it your intention to list a previously registered core R&D activity for this application?

No equivalent field or question

Describe the core R&D activity

Previously descriptions for the core R&D activity were included within the hypothesis section.

Does this activity fall into one of the categories that exclude it from being a core R&D activity?

No equivalent field or question

Who was this core R&D activity performed by?

• Only the R&D Company

• The R&D Company and Others (including RSPs and CRCs)

• Either a subsidiary; by more than one company within the group; or by Others (including RSPs and CRCs) working with at least one other company within the group

• Only Others (including RSPs and CRCs)

No equivalent field or question. This question becomes available based on the option selected for the question “Who was this core R&D activity performed by?”

Name of company performing this core R&D activity and relationship to applicant company.

Is the entity who will conduct this core R&D activity a connected or affiliated entity?

Is the core R&D activity being conducted under an agreement the R&D entity has with a connected or affiliated entity who is located outside of Australia?

Country of residence for company performing this core R&D activity?

Is this core R&D activity covered by an Industry Research and Development Determination?

No equivalent field or question

How did the company determine that the outcome could not be known in advance?

This is a multiple selection question with new updated options.

Please explain what sources were investigated and what information was found. (4000 characters)

These questions were previously asked as one question, with a 1,000-character limit.

Why couldn’t a competent professional have known or determined the outcome in advance? (4000 characters)

What evidence did the company keep about this core activity?

This a multiple selection question with a new updated option.

Updated Application

Previous Application

Is it your intention to list a previously registered supporting R&D activity for this application?

No equivalent field or question

Briefly describe this supporting R&D activity

Previously a 1,000 character limit for both fields, now updated to 4,000 characters.

How did this supporting R&D activity directly support the core R&D activities?

Who was this core R&D activity performed by?

• Only the R&D Company

• The R&D Company and Others (including RSPs and CRCs)

• Either a subsidiary; by more than one company within the group; or by Others (including RSPs and CRCs) working with at least one other company within the group

• Only Others (including RSPs and CRCs)

No equivalent field or question. This question becomes available based on the option selected for the question “Who was this core R&D activity performed by?”

Name of company performing this core R&D activity and relationship to applicant company

Is the entity who will conduct this supporting R&D activity a connected or affiliated entity?

Is the supporting R&D activity being conducted under an agreement the R&D entity has with a connected or affiliated entity who is located outside of Australia?

Was this supporting R&D activity undertaken for the dominant purpose of supporting the core R&D activity?

No equivalent field or question

Please explain why and how this supporting R&D activity was undertaken for the dominant purpose of the core R&D activity

What evidence did the company keep about this supporting R&D activity?

No equivalent field or question