Expenditure YOU CAN Claim
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/research-and-development-tax-incentive/amounts-you-can-claim/expenditure-you-can-claim
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.