R&D Eligibility Assessment Skill

Systematic methodology for assessing R&D Tax Incentive eligibility under Division 355 ITAA 1997.

When to Use

Activate this skill when the task requires:

• Evaluating if activities qualify as R&D
• Classifying core vs supporting R&D activities
• Quantifying eligible R&D expenditure
• Calculating potential tax offsets
• Preparing registration documentation

Division 355 Framework

Legislative Structure