AusIndustry has determined that certain core activities are to be excluded for the Research and Development Tax Incentive.  However, they may be eligible as supporting R and D activities. 

These activities include:

1.    Market research, testing and sales promotions;

2.    Prospecting, exploring or drilling for minerals / petroleum;

3.    Management studies;

4.    Research in social sciences, arts or humanities;

5.    Commercial, legal and administration aspects of patenting, licensing etc;

6.    Activities associated with complying with statutory requirements;

7.    Activities relating to the reproduction of a commercial product or process;

8.    Developing, modifying or customising computer software for the dominant purpose of use by the developer or an affiliate.