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Sector guides for R&D Tax Incentive applicants
Sector-specific guidance is designed to help applicants better understand how the R&D Tax Incentive (R&DTI) requirements may apply to R&D activities undertaken in their sector.
The Department of Industry, Science and Resources provides sector-specific guidance to supplement the general R&DTI guidance on our website. Before using a sector guide, we recommend familiarising yourself with the R&DTI eligibility requirements that apply to all sectors.