Latest updates to the R&D Tax Incentive content
Last Updated: 03 May 2022
Find details of recent updates and additions to the information and guidance available on the R&DTI pages.
2022 Quarter 2 – April to June updates
- 1 April 2022 – commencement of the determination on clinical trials and the release of a guide to the clinical trials determination.
- 4 April 2022 – information published on the instruments remade to support the R&D Tax Incentive including information on the Industry Research and Development Regulations 2022 and the Industry Research and Development Decision-making Principles 2022.
- 5 April 2022 – changes to the time limits on extensions to lodge an application.
- 5 April 2022 – including a link to the Decision-making Principles 2022 in information on how we check compliance.
- 5 April 2022 – including a link to the ANZSRC codes 2020 to find your applicable research classification when getting help from a research service provider.
- 6 April 2022 – publishing of the refreshed ‘Software-related activities and the R&D Tax Incentive’ guide to the software development sector guidance page.
- 21 April 2022 – updated application notes for Research Service Providers to register with the department.
- 2 June 2022 – additional information has been added to read in conjunction with the Taxpayer Alerts: Taxpayer Alert on claiming the R&D Tax Incentive for ordinary business activities, Taxpayer Alerts on agriculture, Taxpayer Alert on the built environment, and Taxpayer Alert on software development activities.
- 23 June 2022 – a video presentation of our popular webinar on the Guide to Interpretation is now available on the Assess if your R&D activities are eligible for the R&D Tax Incentive page.
- 21 June 2022 – the factsheet on 'How long overseas findings last' has been retired and the information on how long overseas findings last can be found directly on the website.
2022 Quarter 1 – January to March updates
- 25 March 2022 – updates to Guidance for Applications document to match the new application for registration form in the portal.
2021 Quarter 4 – October to December updates
- 15 December 2021 – changes to information on requesting an extension of time, advising it must be done through the application portal.
- 15 December 2021 – changes to information about head entities being required to claim the R&D Tax Incentive, in information on Check if you're eligible for the R&D Tax Incentive.
- 12 November 2021 – New guidance for applications section added on customer portal help and support page.
- 22 October 2021 – information on the Coal of Queensland case added.
2021 Quarter 3 – July to September updates
- 16 September 2021 - additional information on how to obtain the form to apply for an internal review has been added to Decisions we make about the R&D Tax Incentive eligibility.
- 30 September 2021 – updated document ‘Advance and overseas findings – Application form questions’ added to Apply for an Advance Finding from the R&D Tax Incentive.
- 5 July 2021 – Applications to register with the R&D Tax Incentive can now be submitted via the customer portal.
- 5 July 2021 – Advance Finding applications can now be submitted via the customer portal. Guidance material has also been updated.
- 5 July 2021 – Overseas Finding applications can now be submitted via the customer portal. Guidance material has also been updated.
- 5 July 2021 – Request an extension or variation your registration can now be made via the customer portal.
- 1 July 2021 – Updated tax offset rates and expenditure threshold limit.
- 1 July 2021 – Smartform applications no longer available. Migrating data between smartform and customer portal.
- 1 July 2021 – Unable to draft or submit Advance Finding and Overseas Finding applications until 5 July 2021.
2021 Quarter 2 – April to June updates
- 17 May 2021 – May 2021 R&DTI eBulletin available
- 17 May 2021 – Link added to public consultation for the updated draft Software Guide.
- 17 May 2021 – New page for customer portal help and support
- 17 May 2021 – Link to R&DTI Customer Portal is open for draft applications
- 10 May 2021 – Updated R&DTI content to help guide and inform businesses
