The ATO says a company must register its R&D activities with AusIndustry for every income year it wants to claim, within 10 months of the year end, and before claiming in its tax return. The registration number then goes on the R&D schedule. So a missed deadline is not a paperwork problem: without registration, there is no offset for that year. What you can still do depends on what actually happened.
Situation 1: you never applied, and fewer than 92 days have passed
Ask for an extension of time in the R&DTI customer portal now. After the deadline every request is decided case by case. Under the Decision-making Principles AusIndustry may allow more time only if the cause was not the company's fault and was outside its control, and the longer the delay, the stronger the evidence must be. The request must also explain why it was not made sooner, so each day of waiting weakens it. The full test is on the extensions page.
Be realistic about the reason. An error by AusIndustry itself is expressly covered, and AusIndustry must then restore your position. Other causes, such as sudden illness, are judged on the evidence. A team that simply started too late is unlikely to meet the test.
Situation 2: you never applied, and more than 92 days have passed
The Principles cap all extensions at 92 days after the deadline. The single exception is where the application deals with a matter corresponding to an unfinalised decision about the company, such as an earlier year's application or variation for corresponding activities that is still undecided or under review. If that does not apply, the year cannot be registered. For a 30 June 2025 year end this point was reached on 31 July 2026; see FY2025.
Situation 3: you applied, but left an activity out
After the deadline a variation can only remove, re-date without lengthening, reclassify, or make minor corrections. It cannot add. AusIndustry's guidance is that adding activities after the deadline needs an extension of time, then withdrawal and resubmission of the application. If the extension is refused, the registration stands as it is, without the missing activity.
Situation 4: you applied under the wrong year or the wrong entity
The ATO lists both as common registration errors that cannot be fixed by a variation. The income year must match the income period on the company's return, and only the head company of a consolidated group can apply. The fix is to withdraw and apply again correctly, and the deadline still applies to the new application, so act as soon as the error is found.
After AusIndustry decides
If more time is allowed and the registration is confirmed, the company's accountant adds the claim. Where the return has already gone in, the ATO generally allows 4 years to amend for companies with R&D claims, using an amended R&D schedule and a covering letter. That is the accountant's work, not Rand's. If AusIndustry refuses, ask for internal review within 28 days of the notice; the review looks at everything afresh, including new evidence, and its decision can then go to the Administrative Review Tribunal.
Two ATO warnings are worth knowing. It describes using late registrations to amend claims, so as to fund companies in financial difficulty from the refundable offset, as a concerning practice. It also flags commissions that are a large percentage of the refundable offset.
Making sure it does not happen twice
The next year's registration covers that year's activities only. Start it as soon as the year ends; for a 30 June 2026 year the deadline is 30 April 2027 (see FY2026). First-time claimants and loss-making companies have the most riding on the date. Check drafted answers against the form's limits with the registration field checker, and read the registration glossary entry for what the form needs.
For due dates by year end, see the deadlines guide; the R&D Tax Incentive resources page lists the other guides and tools.