Findings are made by Industry Innovation and Science Australia. This is the statutory authority responsible for administering the R&D Tax Incentive program.

A finding can come from either a pre-registration examination or a post-registration examination.

Pre-registration examination

We can examine the activities in your application before they're registered. If we find that your activities are ineligible, Industry Innovation and Science Australia can refuse to register the activities. This means you can’t claim a R&D offset in your income tax return.

Post-registration examination

If we find that your activities are ineligible after registration, Industry Innovation and Science Australia will notify you and the Commissioner of Taxation. The finding may include activities from the current and previous income years.

Finding decisions are binding so you can't claim a tax offset for ineligible activities. This means you'll need to amend your tax return.

What to do if you disagree with a Finding

Internal reviews

If you disagree with a finding about your application or registration we recommend that you first speak to your case manager. If you still disagree with the finding, you have the right to apply for an internal review of the decision.

You must make requests for internal review within 28 days after we've notified you of the finding. You may ask for an extension of time – this will be dealt with in accordance with Part 3 of the Industry Research and Development Decision-making Principles.

To apply for an internal review you'll need to complete an internal review Application form (available from your case manager or by emailing You cannot lodge an application for internal review through the customer portal.

Email the completed form to:

In the form, you should:

  • tell us which aspects of the original decision you disagree with; and
  • provide any additional information you would like us to consider.

When we undertake the internal review, we'll consider:

  • the evidence used for the original examination
  • any new information you provide.

The internal review will assess all available information as if considering it for the very first time. The review will confirm, vary or set aside the original finding.

You’ll have the opportunity to review and comment on our draft internal review examination report. This is to ensure a fair and transparent process. It's open to the decision-maker to make a final decision that differs or is the same as that set out in the draft report. We’ll then notify you of the final decision.

External review of decision

If you disagree with an internal review decision, you can apply to the Administrative Appeals Tribunal (AAT) for a review.

The AAT provides independent reviews of decisions made by the Australian Government.

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