Don’t Let Australia’s R&D Tax Incentive Trigger Unintended US International Tax Cost Sharing Issues
4.13.2026Fred Adam
For US technology (including AI), pharma and medical device, biotechnology and life science companies, establishing an Australian subsidiary to access the Australian R&D Tax Incentive (RDTI)—including a refundable tax offset of up to 43.5% of eligible R&D expenditure for eligible entities with aggregated turnover below AUD 20 million—can be an effective way to partially fund clinical trials.
