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R&D Tax Incentive certifiers

Find out when you need to use an R&D Tax Incentive certifier (approved certifier) and what you need to do if you become one.

What an approved certifier does

An approved certifier is responsible for making sure the amount claimed by those in the significant performer regime is accurate.

To confirm claimants have complied with the R&D Tax Incentive criteria and methodologies, approved certifiers will review:

  • the R&D related governance
  • the R&D systems and processes
  • a sample of transactions to make sure the systems and processes can be relied on.

At the end of their review, the approved certifier will issue a certificate to the claimant confirming compliance with the criteria and methodologies, or highlighting areas of non-compliance.

When you need to use an approved certifier

You need to use an approved certifier when you both:

  • spend more than $2 million on eligible R&D activities
  • enter the significant performer regime.

Becoming an approved certifier

To become an approved certifier you or your business will need to both:

  • have appropriate professional qualifications
  • apply and be approved by us to be an approved certifier.

To help claimants find approved certifiers, we'll publish some of your details on our website.

Guidelines on who can become an approved certifier will be available in the first quarter of 2020.