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  #   052-060 - Supporting Research & Development Expenditure

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  There are two components of eligible Research and Development: Core Research and Development Activities of which there has to be, at least, one to justify a Research and Development tax offset claim. Supporting Research and Development Activities (i.e. to support core Research and Development Ac ...[Read more](#hikashop_show_tabular_description)

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 There are two components of eligible Research and Development:

- Core Research and Development Activities of which there has to be, at least, one to justify a Research and Development tax offset claim.
- Supporting Research and Development Activities (i.e. to support core Research and Development Activities).

This paper is primarily concerned with “Supporting Research and Development Activities”.