You must ask us to make an Overseas Finding as to whether your activities are eligible overseas R&D activities.

A positive Overseas Finding gives you assurance that your registered R&D activities will be eligible for claiming under the R&D Tax incentive.

If you don't have a positive Overseas Finding, you can't claim overseas expenditure as part of your R&D Tax offset.

Learn why you might want to apply for an Overseas Finding.

Submit an Overseas Finding

You'll now submit your application through the customer portal using the link below.

If you had started a draft application using the previous smartform, you can copy and paste your information into the customer portal from 5 July 2021.

You may need to include attachments to support your application. You can add attachments at any stage when drafting your application in the customer portal.

We ask for information about the R&D activities that we're assessing. You must provide enough detail to support your claim.

Advance and overseas findings – Application notes