• 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 AusIndustry (who act on behalf of Innovation 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 AusIndustry.

    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 AusIndustry's websiteExternal Link.


    Last modified: 25 Feb 2016QC 24595