ResApp Health Limited announced that it has received approval from AusIndustry for its application for an Advanced and Overseas Finding in respect to expenditure associated with its COVID-19 clinical studies. The finding covers financial years 2021, 2022 and 2023 and means that eligible overseas research and development expenditure in the company's COVID-19 clinical studies, in additional to Australian expenditure, will be subject to a 43.5% cash rebate under the Australian Federal Government's R&D Tax Incentive Program. The company now estimates that it will receive an R&D rebate of approximately $820,000 for the financial year ended 30 June 2021. In the US, the company is recruiting participants in a pilot study to collect data to train an algorithm to identify COVID-19 through cough sounds recorded on a smartphone. Participants from this first study are also recruited into a second study which will collect additional cough sounds and data on disease progression to develop algorithms to remotely monitor patients with COVID-19.