Latest updates to the R&D Tax Incentive content
Last Updated: 1 November 2022
Find details of recent updates and additions to the information and guidance available on the R&DTI pages.
2022 Quarter 3 – July to September updates
- 8 September 2022 – the ‘Changes to the R&D Tax Incentive application form – Overview fact sheet’ – was removed from the Customer Portal Help and Support page.
- 30 August 2022 – the Guidance for applications on the Customer Portal Help and Support page was updated to provide guidance on downloading draft applications and prefilling for registration applications.
- 5 August 2022 – information on Advance Findings and Overseas Findings was updated to explain that we cannot accept late applications or grant extensions of time to apply for a finding under any circumstances.
- 5 August 2022 – information on the Request an extension for your application page was updated to explain that we cannot accept late applications or grant extensions of time to apply for an advance or overseas finding under any circumstances.
- 3 August 2022 – the name of the clinical trials determination was updated to ‘The Industry Research and Development (Clinical Trials) Determination 2022’ and the link to the Federal Register of Legislation was also updated.
2022 Quarter 2 – April to June updates
- 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.
- 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.
- 21 April 2022 – updated application notes for Research Service Providers to register with the department.
- 6 April 2022 – publishing of the refreshed ‘Software-related activities and the R&D Tax Incentive’ guide to the software development sector guidance page.
- 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.
- 5 April 2022 – including a link to the Decision-making Principles 2022 in information on how we check compliance.
- 5 April 2022 – changes to the time limits on extensions to lodge an application.
- 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.
- 1 April 2022 – commencement of the determination on clinical trials and the release of a guide to the clinical trials determination.
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
