R&D Tax Incentive · Deadlines
When Is the R&D Tax Incentive Registration Deadline?
You must register your R&D activities with AusIndustry within 10 months of the end of your income year. For a standard 30 June year end, that means by 30 April. If you miss it, you generally cannot claim the R&D tax offset for that year — late registration is only possible by requesting an extension, which is granted in limited circumstances. Registration is separate from, and must happen before, claiming the offset in your company tax return.
The rules
| The deadline | 10 months after the end of your income year. |
|---|---|
| Standard 30 June year end | Register by 30 April. |
| Who you register with | AusIndustry (Department of Industry, Science and Resources) — not the ATO. |
| How often | Every income year in which you want to claim — registration is per year. |
| Order of steps | Register first, then claim the offset in your company tax return. |
| Late registration | Only by requesting an extension; granted at AusIndustry’s discretion in limited circumstances. |
Note: Dates depend on your income year and circumstances and can change — confirm current deadlines with AusIndustry or a registered tax agent.
In practice
A company with a 30 June year end realises in March that its software development through the year involved genuine experimental R&D. Because it acts before 30 April, it can register those activities with AusIndustry and then claim the offset when it lodges its company tax return.
A second company only reviews its R&D the following August — after 30 April. Without an approved extension, it generally cannot claim for that income year, even though the activities may have been eligible. The lesson: identify and register R&D within the 10-month window.
Frequently asked questions
What is the R&D Tax Incentive registration deadline?
You must register your R&D activities with AusIndustry within 10 months after the end of your income year. For a 30 June year end, that is 30 April.
Can I get an extension on the R&D registration deadline?
Sometimes. AusIndustry can grant an extension of time to register in limited circumstances if you request one — it is discretionary, not automatic.
What happens if I miss the R&D registration deadline?
Without an approved extension, you generally cannot claim the R&D tax offset for that income year, even if your activities were eligible.
Do I have to register every year?
Yes. Registration is per income year — you register the eligible activities for each year you want to claim.
Is registering the same as claiming?
No. You register your activities with AusIndustry first; you then claim the offset separately in your company tax return (lodged by a registered tax agent).
Sources
General information only — not tax, financial or legal advice. R&D Tax Incentive eligibility, thresholds, rates and deadlines depend on your specific activities and circumstances and can change; eligibility is self-assessed. Always confirm current rules with the Australian Government (business.gov.au and ato.gov.au) or a registered tax agent. Last reviewed: June 2026.