• Registering

    If your company is an R&D entity and you want to claim an R&D tax offset in your company's income tax return, you must first register your R&D activities with the Department of Industry, Innovation and Science (who act on behalf of Innovation and Science Australia). You must register your R&D activities:

    • for every income year you want to claim the offset
    • within 10 months of the end of your company's income year
    • prior to claiming the R&D tax offset in your company income tax return.

    Although the R&D tax incentive replaced the R&D tax concession for activities and expenditure in income years beginning on or after 1 July 2011, the R&D tax concession still applies to activities and expenditure in income years that commenced before 1 July 2011.

    Research Service Providers (RSPs) must also register annually with the Department of Industry, Innovation and Science.

    More information about registering, including requesting an advance finding, and the special arrangements for registering R&D activities performed by members of consolidated groups, can be found on the Department of Industry, Innovation and Science websiteExternal Link.

    Last modified: 26 Jun 2017QC 24595