Request an extension or variation on your R&D Tax Incentive registration

All requests for extensions of time must be submitted using the Extension of Time form available in the portal. Emailed requests will not be accepted, except under very limited circumstances.

Requesting an extension prior to the deadline, of 14 days (or less)

A request for an extension of 14 days (or less) that is made before the statutory deadline will be approved. In your application you must explain why you need extra time and why 14 days will be enough to complete and submit the application.

Other requests for an extension

When requesting an extension of more than 14 days, and this request is being made before the deadline, or, you are applying for an extension of any period of time after the deadline, you must tell us:

• the date to which you seek an extension
• the reasons you could not submit your application by the deadline
• the reasons for any delay in requesting an extension to the deadline.

You must also provide evidence to support your reasons.

The reasons for the extension request must not be:

• your fault or the fault of anyone acting on your behalf
• within your control or within the control of anyone acting on your behalf.

You will need to justify the amount of additional time you are requesting. The longer the extension, the stronger your explanation and evidence needs to be.

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

Submitting a request will not automatically result in you getting an extension.

Time limits on extensions

Under law, the maximum amount of time allowable for all extensions is 92 days after the statutory deadline. The only exception to the 92 day cap is in exceptional and limited circumstances where the delegate decides to grant a further extension as the applicant has a related separate pending decision.

Under the law, we cannot accept late applications or grant extensions of time to apply for an Advance Finding or Advance Overseas Finding under any circumstances. 

For more information refer to Part 3 of the Industry Research and Development Decision-making Principles 2022.

The type of variations that can be made to your R&D Tax Incentive application or registration depends on whether the statutory deadline (which is 10 months after the end of your company’s income year) has passed.

Before the statutory deadline, any change can be made to your application or registration.

Requests to add or significantly change an R&D activity need to be made and approved before the statutory deadline. We recommend submitting variation requests to add an activity at least a week before the deadline to allow enough time for you to make the changes and for us to review them.

After the deadline, you can only vary your application or registration to:

• remove all or part of an R&D activity
• change when an activity occurred
• reduce (not increase) the length of time during which an activity occurred
• reclassify all or part of an R&D activity​
• make minor amendments.​

For more information refer to Part 5 of the Industry Research and Development Decision-making Principles 2022.