The Australian scheme has one deadline that decides everything: registration. Register R&D activities with the department within 10 months of the end of the income year, then claim the offset in the company tax return. A company that has not registered has nothing to claim, however good its records. Findings applications have an earlier deadline still. This page sets out the dates, what can be extended, and a calendar for the standard 30 June year end.
Registration and notification
Registration is annual: each income year's activities must be registered for that year, even where a multi-year activity was registered the year before. The application is due within 10 months after the end of the income year, so for a 30 June year end the deadline is 30 April of the following year. The department may extend the registration deadline in limited circumstances; late applications without an extension are refused.
Advance and Overseas Findings have an earlier cut-off: the application must be lodged before the end of the income year in which the activity is conducted. For overseas activities this means deciding in the year the work is done, not when the return is prepared.
Claim deadline
| Item | Deadline | Late? |
|---|---|---|
| Registration of R&D activities | Within 10 months of the end of the income year | Only with an extension granted by the department |
| Advance or Overseas Finding application | Before the end of the income year in which the activity is conducted | No |
| Company tax return with the R&D tax incentive schedule | The company's lodgement due date, typically between 31 October and 15 May after year end depending on the lodgement program | Late lodgement penalties apply; the offset can still be claimed in a late return |
| Claiming the offset | In the return for the income year, after registration | Can be added by amendment within the amendment period |
| Amendment of assessment | Generally 4 years from the notice of assessment for companies that are not small business entities, 2 years for small business entities | Outside the period only in limited cases |
| Record keeping | 5 years from lodgement | Not applicable |
The offset is claimed for the income year in which the expenditure is incurred and the activities registered. Unlike the UK or Canada, there is no separate claim window: once registered, the offset is claimed in the ordinary return, and if omitted it can be added by amending the return within the amendment period.
Amendments and late claims
Varying a registration. A company can ask the department to vary a registration, for example to correct a description or add expenditure detail, and the department may vary it on request or on its own initiative. New activities cannot be added after the registration deadline unless an extension applies.
Amending the return. The offset can be claimed, increased or reduced by amending the assessment within the amendment period. The amendment must still rest on a valid registration for the year.
Late registrations. There is no mechanism to register after the deadline without an extension. Companies that discover eligible work after 30 April have lost the year unless the department grants an extension.
Associate payments. Expenditure to an associate that is not paid in the income year is claimed in the year of payment, which can move part of a claim into a later return.
Calendar for a typical year end
For a hypothetical company, Barossa Software Pty Ltd, with a 30 June 2026 income year, lodging through a tax agent.
| When | What happens |
|---|---|
| July 2025 to June 2026 | Activities conducted; hypotheses, experiments and timesheets recorded by activity |
| By 30 June 2026 | Any Advance or Overseas Finding application lodged |
| By 30 April 2027 | Registration application lodged through the customer portal |
| By 15 May 2027 (agent program) | Company tax return lodged with the R&D tax incentive schedule; refundable offset paid on assessment |
| To about mid 2031 | Amendment period; the department may examine the registration and the ATO may review the claim |
| To about mid 2032 | Records retained for 5 years from lodgement |
Most companies register well before April so that the return can be lodged early and a refundable offset received sooner.
Common questions
We lodged the return before registering. What now? Register before 30 April, then amend the return to claim the offset.
Can we register two years at once? Each year is a separate application with its own deadline; a late year cannot be registered without an extension.
Does a substituted accounting period change the dates? Yes. The 10 months run from the end of the company's own income year.
Can the ATO extend the registration deadline? No. Registration belongs to the department, and only the department can grant an extension. The ATO's lodgement deferrals do not move the registration date.
We registered but the return is late. Is the offset lost? No. The offset is claimed in the return whenever it is lodged, subject to late lodgement penalties, as long as the registration was in time.
Related pages
Official sources
Educational content only, not tax advice. See the disclaimer.