Eligibility

Generally, activities conducted in Australia during early stage development or clinical trials (phases 0/I, II and III) are likely to meet the eligibility criteria.

There is no Investigational New Drug (IND) requirement in Australia allowing rapid entry into clinical trials under the Clinical Trials Notification scheme (CTN). The CTN is administered by the Therapeutic Goods Administration (TGA).

To find out more, visit the TGA  or business.gov.au. [graphic: R&D tax incentives—eligible activities]

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_{*Clinical research activities qualify as core R&D and are experimental activities: the outcomes cannot be known or determined in advance on the basis of current knowledge, information or experience. Outcomes can only be determined by applying a systematic progression of work that is based on principles of established science, proceeds from hypothesis to experiment, observation and evaluation, and leads to logical conclusions. The core activity is conducted for the purpose of generating new knowledge (including new knowledge in the form of new or improved materials, products, devices, processes or services).}