AusIndustry, in conjunction with the ATO, has released guidance material for the ICT sector that includes case studies relating to the following type of developments: new algorithm to analyse large data sets; cloud computing in a manufacturing environment; software modules for hand consumer devices; mobile communications systems. The details of the R&D case studies can be found on the AusIndustry website. This is not an exhaustive list and other projects that meet the criteria would also be eligible.
Costs that can be claimed as part of the R&D Tax Incentive claim for ICT projects can include:
Salaries, on-costs and overheads
Australian based consultants, contractors and other researchers
Core-technology, depreciation and lease of assets used in R&D
In some limited cases, R&D activities conducted by the company overseas can be claimed as well; however advanced finding application needs to be submitted to AusIndustry prior to undertaking the activity and the company needs to demonstrate that it is unable to conduct the activity in Australia.