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R&D tax incentives

R&D entities that use an RSP will need to complete the application questions that relate to the criteria for core R&D activities.

  • R&D entities that use RSPs are still responsible for the self-assessment of the R&D activities. Using an RSP does not automatically mean that the activities they undertake are eligible core activities as the RSP may not be conducting a systematic progression of work for example, if they are simply undertaking data collection or analysis.
  • It is not the role of the RSP to advise an R&D entity regarding the eligibility of an activity. The entity itself is responsible for self-assessment of any activities claimed for the tax incentive