Apply to register with the R&D Tax Incentive
R&D Tax Incentive customer portal
To register activities for the R&D Tax Incentive you must submit an application via the customer portal. The portal provides you with:
- secure access to your application and lodgment history
- the ability to view the status of your application in real time
- the ability to request extensions of time and variations
- reminders of approaching deadlines.
How to login to the customer portal
To log into the R&DTI customer portal, you must be authorised. How to do this depends on your relationship to the applicant company.
We’ve produced guidance for each of the following:
R&D Tax Incentive pre-registration checklist
Before you start drafting, check your application is eligible by reading our pre-registration checklist.
You must be an eligible R&D entity to apply to register.
The R&D Tax Incentive Guide to Interpretation helps you to assess your activities against the legislation.
An Overseas Finding is required before you can claim any offshore activities for the R&DTI.
You can still apply for the R&DTI if your eligible expenditure is less than $20,000, but only if you used a registered Research Service Provider to perform your R&D activities.
Keeping records is an important part of showing that your activities are eligible for the R&DTI.
Are you ready if we examine or conduct a statutory review of your application?
There are records we expect you to keep.
If your application is late, have you been granted and extension of time?
Tax offset benefits for R&D conducted up to 30 June 2021
The following tax offset rates apply for eligible R&D activities conducted up to 30 June 2021:
- 43.5% refundable tax offset is available to companies with an annual turnover of less than $20 million
- 38.5% non-refundable tax offset is available to companies with an annual turnover is more than $20 million.
For eligible R&D expenditure exceeding $100 million in your income year, the tax offset is equal to your company tax rate.
Start an application for R&D Tax Incentive now
Use our R&D Tax Incentive customer portal to apply to register your R&D activities.
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