R&D Tax Incentive · Australia
R&D Tax Incentive by Industry
The R&D Tax Incentive is industry-agnostic — it is open to companies in any sector. What changes from one industry to the next is what counts as eligible R&D. Ignition Research helps businesses turn operational problems into structured R&D systems, and has done so across the sectors below. The test is always the same: are you resolving genuine technical uncertainty through systematic experimentation? Eligibility is self-assessed. What is an RSP?
Industries we structure R&D for
Software & AI
When software or AI development resolves genuine technical uncertainty through systematic experimentation — not routine feature work. Read more.
Property & Construction
Structured experimentation in land and project feasibility, construction methods, cost-and-data systems and building products — within the building-exclusion rules. Read more.
Renewable Energy & Microgrids
Experimental work in solar, battery storage, energy management, microgrids and off-grid systems — distinct from solar rebates and grants. Read more.
Food & Beverage Manufacturing
New product, formulation, fermentation and shelf-life development where the technical outcome is genuinely uncertain. Read more.
Fintech & Data
Novel financial algorithms, risk models, encryption and multi-source data systems built under real technical uncertainty. Read more.
Legal Tech & Professional Services
AI-assisted contract review, document automation and knowledge systems — with care around the internal-administration exclusion. Read more.
We also structure R&D in adjacent areas including alcohol & fermentation, retail & customer-experience technology, robotics & smart hardware, and construction AR/3D visualisation.
The test is the activity, not the industry
Whatever the sector, eligible R&D is experimental work whose outcome could not be known in advance and which you resolve through a systematic, documented process. As an Adelaide-based registered RSP, Ignition conducts and structures that work — and because RSP expenditure is exempt from the $20,000 minimum-spend rule, even smaller projects can qualify. The tax claim itself is prepared and lodged by your registered tax agent (see RSP vs R&D tax consultant).
Discuss R&D in your industryFrequently asked questions
Which industries can claim the R&D Tax Incentive?
The R&D Tax Incentive is industry-agnostic — it is open to companies in any sector. What differs is what counts as eligible R&D. Any company undertaking genuine experimental activities to resolve technical or scientific uncertainty may be eligible, subject to self-assessment, whether in software, construction, energy, food, finance, legal services or beyond.
My industry is not listed — can I still claim?
Yes, potentially. The pages here reflect sectors Ignition Research has structured R&D in, not a limit on eligibility. The test is the activity, not the industry: if you are resolving genuine technical uncertainty through systematic experimentation, your activities may be eligible regardless of sector.
What makes an activity eligible R&D, in any industry?
A core R&D activity is experimental work whose outcome could not be known or determined in advance based on current knowledge, carried out through a systematic progression from hypothesis to experiment, observation and conclusion. Commercial uncertainty does not count — the uncertainty must be technical or scientific. Eligibility is self-assessed.
How does Ignition Research help across industries?
As a registered Research Service Provider (RSP000047), Ignition conducts and structures the R&D itself — identifying the technical uncertainty, designing the experiments, defining validation metrics and keeping the records — and, because RSP expenditure is exempt from the $20,000 minimum-spend threshold, helps smaller projects qualify. The tax claim is prepared and lodged by your registered tax agent.
Is the $20,000 minimum spend waived for any industry?
Yes. In any sector, expenditure paid to a registered Research Service Provider (RSP) is exempt from the $20,000 minimum R&D expenditure threshold — so smaller R&D projects can still qualify regardless of industry, provided the activities are eligible (which you self-assess).
Is the R&D Tax Incentive different in different Australian states?
No. The R&D Tax Incentive is a national program with the same rules across Australia, administered by AusIndustry and the ATO. State and territory grants are separate programs. Working with an Adelaide / South Australia-based RSP means local research capability, not different R&DTI rules.
Sources
General information only — not tax, financial or legal advice. R&D Tax Incentive eligibility depends on your specific activities and circumstances and can change; whether your work qualifies is self-assessed. Always confirm current rules with the Australian Government (business.gov.au and ato.gov.au) or a registered tax agent. Last reviewed: June 2026.