SOFTWARE & IT
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It's commonly thought that software development is ineligible for the RDTI (see our blog​). But it's not necessarily so!
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We can show you how to construct a research project around your software development and then make the whole endeavour eligible for the RDTI program.
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The ATO and the Department of Industry, Science, Energy and Resources have observed issues with R&D tax incentives claims by companies in the information technology and software development industries where:
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R&D claims made on whole of project basis not considering each of the activities and applying the relevant legislation to determine which activities are R&D activities.
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The software experiments are not clearly articulated in the R&D registration forms.
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Technical uncertainties are not clearly identified.
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Expenditure is incurred in acquiring, or acquiring the right to use, technology that cannot be claimed as a notional deduction.
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Expenditure is being apportioned between R&D activities and ineligible activities in an unreasonable manner.
Your R&D Certainty industry consultant is Marty