A company must satisfy various conditions to be eligible for the RDTI. There are also separate criteria for companies subcontracting R&D activities to another entity.
Key Criteria for RDTI
Other necessary conditions that must be satisfied include:
The applicant must generally be an Australian tax resident company
The R&D activities must be conducted in Australia
The company must incur at least AUD $20,000 of eligible R&D expenditures during the income year—including both core and supporting R&D activities