Australia / Tools / R&D Tax Incentive — eligibility and registration deadline
R&D Tax Incentive — eligibility and registration deadline
Registration closes ten months after your income year ends and it does not move. This gives you that date, and which offset stream your aggregated turnover puts you in.
| You enter | aggregated turnover, notional R&D deductions and your income-year end. |
|---|---|
| It applies | the $20 million boundary between the refundable and non-refundable streams, and the $20,000 minimum. |
| You get | your stream and the hard 10-month AusIndustry registration deadline — not the value of the offset, which is your tax agent's call. |
A worked example
A 30 June year end makes the AusIndustry registration deadline 30 April — ten months, no extensions worth relying on. Aggregated turnover under $20 million puts you in the refundable offset; at or above it, the non-refundable one.
Register R&D activities with AusIndustry by this date
- Aggregated turnover
- $5,000,000
- Under $20m turnover?
- Yes — refundable offset
- Notional R&D deductions
- $150,000
- Meets $20,000 minimum?
- Yes
- Registration deadline (10 months after year end)
- 30 April 2027
An estimate, not a quote. AusIndustry and the ATO produces the figure that actually applies to you — check there before you rely on a number. Eligibility mechanics only: whether your activities actually qualify as R&D, and the dollar value of any offset, are not computed here.
What this deliberately leaves out
This tool does not calculate the offset amount — the refundable rate (your corporate tax rate plus an 18.5% premium) and the non-refundable rate (an 8.5%–16.5% premium tied to R&D intensity) are a tax position your registered tax agent prepares in the company tax return, under TASA 2009. It also does not assess whether your activities meet the core/supporting R&D activity tests, and it does not model the Registered Research Service Provider exception to the $20,000 minimum — only states it exists. Registration is lodged with AusIndustry via the R&D Tax Incentive customer portal; the claim itself goes in the company tax return lodged by your tax agent. Figures verified 2026-08-17.
What to do with this number: Registration with AusIndustry comes first and the claim then goes in the company tax return your registered tax agent lodges. This page will not tell you what the offset is worth — that is a tax position, and it belongs with your agent.
The figures behind this tool, with their sources and verification dates: the companion guide. When the statute or schedule changes, the guide and the tool move together.