The R&D Tax Incentive is an Australian Government program that encourages companies to invest in research and development.
To access the self assessment program, an applicant must have been undertaking R&D activities.
These activities can be classified as either core or supporting activities.
Broadly speaking core R&D activities are experimental activities whose outcome cannot be known or determined in advance on the basis of current knowledge, information or experience and that are conducted for the purpose of acquiring new knowledge including knowledge or information concerning the creation of new or improved materials, products, devices, processes or services.
Activities that support and are directly related to these core activities can be claimed as supporting activities.