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Apply for the R&D Tax Incentive
R&DTI customer portal
To register activities for the R&DTI you must submit an application via the R&DTI customer portal. The portal is the R&DTI's secure platform for making and managing applications.
How to login to the customer portal
To log into the customer portal, you must be authorised. How to do this depends on your relationship to the applicant company.
The Department of Industry, Science and Resources (the department) provides guidance for each of the following:
Pre-application checklist
Before you start drafting your application for the R&DTI, make sure you have everything in order with our pre-application checklist.
You must be an eligible R&D entity to apply for the R&DTI.
You must have conducted eligible R&D activities to apply for the R&DTI.
An overseas finding is required before you can claim the expenditure for activities conducted outside Australia.
You can still apply for the R&DTI if your eligible expenditure is less than $20,000, but only if you used a research service provider to perform your R&D activities.
You are required to sign a declaration that you kept records while your R&D activities were conducted and that the records can be produced when asked.
The deadline to apply for the R&DTI is 10 months after the end of your company's income year. If your application is late, have you been granted an extension of time?
The Australian Taxation Office prepares taxpayer alerts to summarise their concerns about higher risk tax arrangements or issues. Visit their Helping get your R&D claims right page for taxpayer alerts specific to the R&DTI.
The Industry Research and Development (Clinical Trials) Determination 2022 applies to R&D activities involved in clinical trials. For more information on this determination and how to apply it when registering activities for the R&DTI, read the clinical trials determination guide.
Application guidance
The department provides the following guidance to help you understand the application questions:
Submit your application through the customer portal
Apply for the R&DTIApplication processing timeframes
The department strives to process applications as quickly and efficiently as possible whilst maintaining the integrity of the R&DTI program.
Processing timeframes are detailed in the R&DTI program charter. The department’s performance measure is that 95% of applications for the R&DTI are processed within:
- 40 business days for first-time applicants
- 20 business days for applications submitted within 6 months after the end of the income period
- 80 business days for applications submitted from 6 to 10 months after the end of the income period.
Several factors may impact the time it takes to register your application, such as:
- your application provides limited detail
- your application describes an activity which may be excluded
- we have previously provided guidance through an engagement meeting and/or correspondence
- we have identified other risks or eligibility concerns.
You can check the progress of your application through the R&DTI customer portal.
Confirmation of registration does not mean your activities are eligible for the R&DTI. The R&DTI is a self-assessment program – you are responsible for determining the eligibility of your activities. The department provides support for self-assessing eligibility.