R&D tax Compliance Readiness - A Guide to Ausindustry Risk Reviews and Findings 

The R&D Tax Incentive is a targeted, generous and easy to access 
entitlement program that helps businesses offset some of the costs of 
doing R&D. The program aims to help more businesses do R&D and 
innovate, and is available to firms of all sizes in all sectors who are 
conducting eligible R&D.

http://www.ausindustry.gov.au/programs/innovation-rd/RD-TaxIncentive/FurtherGuidance,EducationandInformationResources/ComplianceReadiness/Pages/default.aspx

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