You can only claim R & D tax offset if you are an R & D entity.  Generally you must be a Body Corporate, i.e., XXXX Technologies Pty Ltd. Generally the following entities are not eligible for the R & D tax offset if you are:

1.    An individual;

2.    Corporate limited partnership; and

3.    An exempt entity (where you entire income is exempt from income tax). Please refer to Section 355 - 35 Income Tax Assessment Act 1997 (ITAA 1997).

Further, trusts are generally not eligible R & D entities, unless it is a body corporate in the capacity as trustee of a public trading trust. A Body Corporate according to Australian Government Website is a term used to cover any artificial entity having a separate legal personality.