The following expenditure will not qualify for the R&D Tax Incentive:

  • Exploration or prospecting
  • Drilling for or producing minerals, petroleum or natural gas
  • Management or internal business processes
  • Development of trade marks
  • Social science and humanities research
  • Marketing research or sales promotion
  • Routine data collection;Quality control or routine testing of materials, devices, products or processes.

What kinds of activities are not eligible for R&D Tax Incentive?