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Over the past year Azure Group have heard some negative sentiment about the Research and Development Tax Incentive (R&D Tax Incentive) – you may have seen the stories about Airtasker and CBA, or heard from your peers that the scheme is getting harder to access. Being an entitlement scheme rather than a competitive one, with a cash refund of up to 43.5% of eligible R&D expenses, the attraction to industry is obvious – as is the need for the Government to manage the program’s cost.

As trusted advisors to the Australian startup community we know the importance the incentive has in funding pre-revenue R&D business and we are very pleased to say that we aren't seeing this sentiment reflected in practise. In fact, some recent cases have actually seen grant applicants overturn unfairly restrictive interpretations of eligible expenses and therefore broaden the pool of possible R&D claims.
 

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