Registration

Registering for the R&D Tax Incentive Program

Registration is a critical first step in accessing the program. Companies must be registered with AusIndustry before they are able to claim the R&D Tax Incentive in their annual income tax return.

To access the R&D Tax Incentive, companies must first register with Innovation Australia through AusIndustry. Companies register activities annually at the end of each income year in which their activities were conducted. There is a ten month window in which companies must lodge their registrations after the end of their income year. For example, if your company has a standard income year of 1 July to 30 June, your first opportunity to register for the R&D Tax Incentive will be after 30 June 2012.

If your company is a R&D entity and you want to claim the R&D Tax Incentive in your company’s income tax return, you must first register your R&D activities with us (AusIndustry on behalf of Innovation Australia). You must register your R&D activities:

• for every income year you want to claim the offset
• within 10 months of the end of your company’s income year
• before you lodge your company income tax return in which you are claiming the offset.

Further Information

Further information on registration and related topics can be found in the following:

• R&D Tax Incentive Customer Information Guide
• R&D Tax Incentive Registration Requirements
• R&D Tax Incentive Fact Sheet
• Keeping Records
• Treatment of Consolidated Groups
• Correcting Mistakes and Disputing Decisions
• Application for Registration of R&D Activities under the R&D Tax Incentive