Hort Innovation sought Research Service Provider (RSP) registration from AusIndustry and this was approved for FY25. For levy payers this means eligible* research and development (R&D) projects that Hort Innovation invests in on behalf of levy payers (funded by the R&D levy) may be able to be claimed as a tax offset.

To support levy payers in preparing their R&D Tax Incentive applications, Hort Innovation has developed a set of resources that include project descriptions containing the key information required for submission to AusIndustry. Each document also outlines the percentage of eligible R&D activity that can be applied to the levy paid during the financial year.

Complete an expression of interest form to receive a copy of the supporting documents relevant to your industry.

* Please note that eligibility for the R&D Tax Incentive is determined by the definition of R&D under the Income Tax Assessment Act 1997 (Cth), which is narrower than the definition used under the Primary Industries Levies and Charges Disbursement Act 2024 (Cth). As a result, not all R&D activities qualify for the tax offset.

Important: 

To be eligible for the R&D Tax Incentive, levy payers must lodge their application with AusIndustry no later than April 30, 2026, for FY25 activities. As part of the application, levy payers need to describe the R&D activities undertaken – this is where the summary project description document/s can help.

While Hort Innovation aims to provide accurate and helpful information, this communication and the supporting documents do not constitute financial, taxation or legal advice. Hort Innovation does not provide application services. It is strongly recommended that independent advice is sought from a qualified advisor to assess individual circumstances and address any questions levy payers may have.

For full and up-to-date information on eligibility and application processes, click here.