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

All requests for extensions of time must be made using the customer portal. Emailed requests will not be accepted, except under very limited circumstances.

We cannot accept late applications or grant extensions of time to apply for an Advance Finding or Advance Overseas Finding under any circumstances.

Requesting an extension of 14 days (or less) before your deadline

A request for an extension of 14 days (or less) made before the 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 14 days or more before your deadline, or an extension of any period of time after your deadline, you must tell us:

• the reasons you could not submit your application by the deadline
• the reasons for any delay in requesting an extension to the deadline
• 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'll need to justify the amount of additional time you're requesting. The longer the extension, 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.

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, and anything else that may be relevant.

This process will not automatically result in you getting an extension.

Time limits on extensions

A limit on extensions of time to submit an application after a statutory deadline came into effect on 1 January 2021. From 1 April 2022 this cap was amended from 3 months to 92 days. This cap applies unless the extension is granted to allow an applicant to wait for the outcome of a separate pending decision.

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

You may request to vary your R&DTI registration within 10 months from the end of your company's income year. This being the final deadline for registration. Industry Innovation and Science Australia is able to accept and process these variations upon receiving a request.

You may still request a variation after 10 months from the end of your company’s income year. However, the Board will only consider variation requests in accordance with the Decision-making Principles.