Documents to support an application

Businesses selected for audit will be asked for:

• a listing and explanation of RDTI eligible activities, and
• a listing of RDTI Eligible R&D Expenditure.

You must be able to provide evidence of accurate assessment of Growth Grant Eligible R&D Expenditure in the relevant year; and evidence of a good-faith attempt to apply for funding under the RDTI. 

Please note that it is up to a business to establish that it has complied, rather than Callaghan Innovation to determine that it has not. 

You may also be asked to provide:

• a listing and explanation of R&D activities that were not considered eligible under the RDTI but were considered eligible under the Growth Grant
• a listing of Growth Grant Eligible R&D Expenditure
• if overheads have been claimed, the calculations and any other supporting information to demonstrate how the calculation was made and why it is reasonable
• your RDTI application, and any other information provided to the RDTI team to help assess eligibility of activities under the RDTI
• supporting documentation (invoices, receipts etc) for materials and consumables or capital items purchased
• invoices for external labour
• employee timesheets and evidence to support the allocation of employee time between R&D and non-R&D activities.

Approximate audit start dates for each income year covered by the Transition Support Payment scheme are:

• 2019/2020 - June 2022
• 2020/2021 - June 2023
• 2021/2022 - June 2024