Melons Australia is please to provide insight to our levy paying growers that Hort Innovation has successfully 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 melon levy payers in preparing their R&D Tax Incentive applications, Melons Australia are pleased to present a series of Hort Innovation developed 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.

• 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.

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. For melon-specific projects, this includes core R&D efforts led in partnership with Melons Australia, such as developing postharvest sanitation strategies to reduce listeria risks and soil management practices integrating cover crops for pathogen detection.

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. Here, you will find the following documents:

• R&D Tax Incentive info guide for levy payers - This document provides general information around eligibility and key dates, helping you understand the basic requirements and timelines for the R&D tax incentive.
• RSP project Description for FY2024/25 - This document outlines the R&D activities undertaken in collaboration with Melons Australia. It provides assistance for levy payers with the necessary information needed for their application.
• R&D Tax Incentive Rates for FY2024/25 - This includes the eligible R&D expenditure percentages by levy type for the financial year. (Please note, Melon's Core and Supporting Activity splits are 12.3% and 87.7%.)

If you have any further inquiries, feel free to reach out to us at RSP@horticulture.com.au.