When is the R&D registration deadline?

Registration with AusIndustry is due within 10 months after the end of the company's income year. For a standard 30 June year end that is 30 April the following year. The deadline is statutory: registration has to be in place before the offset can be claimed, and late registration relies on an extension being granted.

Is registering with AusIndustry the same as claiming the offset?

No. Registration records the R&D activities with AusIndustry and is a precondition for the offset, but it is not an approval of eligibility. The offset itself is claimed in the company tax return through the R&D tax incentive schedule, which the company's accountant or tax agent prepares and lodges with the ATO.

How is the offset calculated?

Companies with aggregated turnover under $20 million get a refundable offset equal to their company tax rate plus 18.5 percentage points, commonly 43.5 per cent. Larger companies get a non-refundable offset at their tax rate plus an intensity premium: 8.5 points on R&D up to 2 per cent of total expenditure and 16.5 points above that.

All R&D Tax Incentive resources

Topic hub: Process

How an R&D Tax Incentive claim works, step by step

An R&D Tax Incentive claim runs in two stages. First the company registers its R&D activities with AusIndustry within 10 months of the end of its income year, which is 30 April for a 30 June year end. Then it claims the offset in its company tax return through the R&D tax incentive schedule, usually prepared by its accountant.

Last updated 18 October 2026

Start here

R&D Tax Incentive deadlines: every date that mattersThe R&D Tax Incentive registration deadline is 10 months after year end: 30 April for a 30 June year. Every key date, and what happens if you miss one.11 min read
R&D Tax Incentive Registration Form: What AusIndustry AsksField-by-field map of the AusIndustry R&D registration: projects, core activity questions, character minimums, supporting activities and sign-off.12 min read
The R&D Tax Incentive Portal: Access and LodgementHow the AusIndustry R&D Tax Incentive portal works: myID and RAM access, registration form fields, the 10-month deadline, variations and the ATO side.10 min read
How to Calculate Your R&D Tax Incentive Rebate in AustraliaWork out your R&D tax offset in five steps: notional deductions, the $20M turnover test, the 43.5% refundable rate and two worked examples.10 min read
When Do You Get Your R&D Tax Incentive Refund in Australia?How long the R&D tax offset takes to land: registration, lodgement, ATO processing timeframes, what delays payment, and a worked 30 June year-end timeline.9 min read

All process guides

After you register

AusIndustry Review Process for R&D Tax Claims
How AusIndustry reviews R&D Tax Incentive registrations: check types, triggers, evidence requested, timeframes, findings, and ART appeal rights.

Getting help with a claim

R&D Advisory Services: What They Do and How to Choose
What Australian R&D advisory services actually deliver, how they price the work, the questions to ask before signing, and when self-preparing is enough.

Tools and references

R&D Tax Incentive calculatorEstimate the refundable or non-refundable offset on your R&D spend.3-minute eligibility checkA quick read on whether your work looks like R&D, no signup needed.Division 355 glossaryPlain-English definitions of every term of art in the program.

Frequently asked questions

When is the R&D registration deadline?: Registration with AusIndustry is due within 10 months after the end of the company's income year. For a standard 30 June year end that is 30 April the following year. The deadline is statutory: registration has to be in place before the offset can be claimed, and late registration relies on an extension being granted.
Is registering with AusIndustry the same as claiming the offset?: No. Registration records the R&D activities with AusIndustry and is a precondition for the offset, but it is not an approval of eligibility. The offset itself is claimed in the company tax return through the R&D tax incentive schedule, which the company's accountant or tax agent prepares and lodges with the ATO.
How is the offset calculated?: Companies with aggregated turnover under $20 million get a refundable offset equal to their company tax rate plus 18.5 percentage points, commonly 43.5 per cent. Larger companies get a non-refundable offset at their tax rate plus an intensity premium: 8.5 points on R&D up to 2 per cent of total expenditure and 16.5 points above that.

The R&D Tax Incentive is a self-assessment program. This page is general information, not tax, legal, or financial advice; eligibility depends on your specific circumstances and you should seek independent advice for them.