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Taxes · PDF

Qualifying R&D: Four Examples of Technical Investigation

The examples connect a defined technical objective with novelty, technical uncertainty and investigation records.

Source checked · 11 October 2026

What the projects demonstrate

IRAS illustrates miniature piezoelectric motors, more efficient fan impellers, a thin high-performance gaming laptop and a cloud video-analytics platform. The engineering examples show why an intended improvement could not simply be achieved using immediately available professional knowledge. The fan project studies blade number, design, dimensions and configurations, including undesirable noise and vibration. The software example identifies uncertainty in combining detection techniques and measuring accuracy and performance. A commercially attractive objective alone is not the same as the technical risk demonstrated in these cases.

Evidence of systematic investigation

The supporting material includes literature searches, drawings, simulation analysis, prototypes, failed tests, redesigned components and organised testing reports. Records show the sequence from the initial problem through experiments to analysis and further refinement. The examples therefore help explain the systematic, investigative and experimental requirement. They do not make all motor, laptop or software development deductible: the applicant still needs to establish its own project facts and qualifying expenditure under the applicable R&D rules.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

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