You should register your eligible research and development with us within 10 months of the end of your company's income year.

We expect that most companies will meet this deadline.

If you're not able to meet the deadline, there are two ways you may get an extension.

Extensions of 14 days or less, requested before your application deadline


To apply:

Extensions over 14 days and/or requests after your application deadline


To apply:

  • Contact us using our email rdtaxincentive@industry.gov.au and ask for the Request for an Extension form.
  • In the form you must:
    • include the reasons you could not submit your application by the deadline
    • include the reasons for any delay in requesting an extension to the deadline
    • provide evidence to support your reasons.
  • You must then complete and return the form without delay.

The reasons for the extension request must:

  • not be your fault or the fault of anyone acting on your behalf
  • not be within your control or within the control of anyone acting on your behalf.

You'll need to justify the amount of additional time you've requested. The longer the extension you're requesting, the stronger your explanation and evidence needs to be.

Extensions will only be given/granted when either:

  • the circumstances are exceptional
  • the delay is minor.

This process will not automatically result in the granting of an extension.

To make a decision on the extension we'll consider the reasons and evidence supplied in the form. We'll also consider whether you have applied for any extensions before, along with anything else that may be relevant.

Changes from 1 January 2021


The Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (Amendment Act) amended the Industry Research and Development Decision making Principles 2011 (Principles).

Consequently, from 1 January 2021, the total of any further extensions of time the IISA Board may allow under the Principles must not exceed 3 months (unless an extension of time is granted to allow an interested person to wait for the outcome of a separate pending decision: see Part 4 of Schedule 6 to the Amendment Act). 

The provisions for providing extensions of time are outlined in the Principles (2011).

See the Part 4 of Schedule 6 to the Amendment Act, which amended the Principles.