The ATO have made a draft determination TD2020/D1 that determines JobKeeper payments made to staff represent expenditure not at risk, so there must be an adjustment of the R&DTI salaries claimed for those people. Payments made as a business participant are not adjusted.

Note that Cash Flow Boost amounts do not require any adjustment of the R&DTI.

JobKeeper payments vary across time, so it is necessary to show the proportion of R&D eligible activities being conducted by staff receiving JobKeeper, for each period that they received it. That may be consistent (if an R&D staff member has a role that is 100% R&D, then all of the JobKeeper payments received for that staff member in the financial year must be deducted from their salary claimed under R&DTI), or it may vary. In which case a breakdown will be required.