Apply for an Overseas Finding from the R&D Tax Incentive

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.

You must submit your application for an Overseas Finding before the end of the income year in which you conduct, or plan to conduct, the activity. We cannot accept late applications or grant extensions of time to apply for a finding under any circumstances.

It is important that you submit a complete application and all supporting documents to avoid delays. The average processing time for an Overseas Finding is approximately 72 days. Processing times can vary for a range of reasons including whether the application has been submitted with all supporting documents, and how quickly we receive responses to requests for more information. The average processing time will be updated quarterly.