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ARTICLE · 09 JUNE 2012

Are you currently conducting R&D overseas? Urgent action required

Moore Australia
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Under the R&D incentive, applicants can now obtain an incentive where parts of the R&D activities are conducted overseas.

AustraliaStrategy
Howard Badger
Howard Badger
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Under the R&D incentive, applicants can now obtain an R&D incentive where parts of the R&D activities are conducted overseas, provided certain conditions are met. One condition is that the company must apply to Innovation Australia for an Overseas Finding. The application must be made in the first income year that overseas activities are conducted. Companies with 30 June year ends currently conducting R&D activities overseas must apply by 30 June 2012.

A company can obtain an R&D Incentive on R&D conducted overseas provided the following conditions are met:

  1. The company receives an advance finding that the activity is an eligible R&D activity.
  2. The overseas activity must have a significant scientific link to one or more core R&D activities conducted in Australia. The Australian activities must be registered or be reasonably likely to be conducted and registered with Innovation Australia.

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