If you’re ready to start your application in the customer portal, read our pre-registration checklist before you submit.
To register activities for the R&D Tax Incentive you must submit an application via the customer portal. The portal provides you with:
To log into the R&DTI customer portal, you must be authorised. How to do this depends on your relationship to the applicant company.
We’ve produced guidance for each of the following:
Before you start drafting, check your application is eligible by reading our pre-registration checklist.
Are you an eligible R&D entity?
You must be an eligible R&D entity to apply to register.
Have you self-assessed the activities that you are claiming are eligible under the legislation?
The R&D Tax Incentive Guide to Interpretation helps you to assess your activities against the legislation.
If you are claiming overseas activities, do you have an Overseas Finding in place for those activities?
An Overseas Finding is required before you can claim any offshore activities for the R&DTI.
If your R&D expenditure is less than $20,000, did you use a Research Service Provider (RSP) to perform your R&D?
You can still apply for the R&DTI if your eligible expenditure is less than $20,000, but only if you used a registered Research Service Provider to perform your R&D activities.
Have you kept records to show that your activities are eligible?
Keeping records is an important part of showing that your activities are eligible for the R&DTI.
Are you ready if we examine or conduct a statutory review of your application?
Are you applying to register within 10 months of your company’s income year end?
If your application is late, have you been granted and extension of time?
The following tax offset rates apply for eligible R&D activities conducted up to 30 June 2021:
For eligible R&D expenditure exceeding $100 million in your income year, the tax offset is equal to your company tax rate.
Use our R&D Tax Incentive customer portal to apply to register your R&D activities.