Course overview

Apply the Research and Development Tax Incentive (R&DTI) to research and development (R&D) eligibility, expenditure, tax offsets and innovation funding for the Australian 2026-27 income year. Use separate activity, financial and accounting tests, recognise claim risks and assemble evidence that supports professional decisions.

Course objectives

Identify eligible claimants, administrative responsibilities and the entity for which experimental activities are conducted.
Distinguish core, supporting, excluded and ordinary commercial activities using technical evidence.
Assess expenditure, associated payments, overseas findings, offset calculations and adjustment risks.
Apply separate considerations for financial reporting, investor eligibility and government funding.
Establish a documented claim lifecycle, review process and practical decision framework.

Learning Outcomes

You should be able to explain why innovation, registration and accounting capitalisation do not independently establish R&DTI eligibility.
You should be able to evaluate technical uncertainty, systematic experimentation and the direct relationship of supporting activities.
You should be able to allocate expenditure, calculate illustrative offsets and identify payment, finding and registration deadlines.
You should be able to distinguish R&DTI treatment from development asset recognition, direct grants and investor incentives.
You should be able to document sector-specific conclusions, identify evidence gaps and prepare a reconciled claim review file.

The technical settings retain the supplied 2026-27 framework. Practical scenarios and activities are illustrative applications, not findings on an actual taxpayer. Dated program information and announced future changes must not be treated as current grant availability or commenced law.

Work within the services you are authorised and competent to provide. Evidence support and bookkeeping responsibilities do not confer authority to provide a company income tax or investment advice service.

CPD/CPE compliance mapping

Recognition of continuing professional development (CPD) and continuing professional education (CPE) depends on relevance to your role, the activity completed, and the evidence retained. This is an indicative alignment, not accreditation or approval by a membership body or regulator. Keep evidence of completion, time records, assessment results and a short reflection on professional application.

The mapping uses the published frameworks of CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ), the Institute of Public Accountants (IPA) and the Tax Practitioners Board (TPB). For a business activity statement (BAS) agent, relevance must be established within the BAS services actually provided; the company income tax material does not expand registration scope. No separate ethics-hours allocation is claimed.

Indicative professional development alignment

Learning outcome group	CPA Australia	CA ANZ	IPA	TPB relevance and scope
Claimant and activity analysis	Role-relevant technical competence and judgement.	Maintain competence through relevant, evidenced learning.	Technical and product knowledge.	Company tax eligibility where relevant to registered tax agent services.
Expenditure and offset review	Tax calculations, evidence and analytical skills.	Technical development supported by completed work.	Taxation and financial analysis.	Expenditure records and reconciliations; apply authorised service boundaries.
Registration and claim governance	Professional judgement and effective practice.	Documented learning and application to work.	Management and professional skills; evidence controls.	Relevant practice controls, competence and record integrity.
Accounting and investor incentives	Financial reporting and advisory competence.	Role-relevant accounting knowledge.	Financial reporting and taxation knowledge.	Relevance to services provided; investment advice authority remains separate.
Sector application and review toolkit	Apply learning to client or employment needs.	Retain objective evidence and learning reflection.	Problem solving and decision-making.	Record actual relevant learning time and completion evidence.