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You'll need to register for the R&D tax incentive in myIR before claiming R&D tax credits.

Register for the research and development tax incentive

If you're claiming R&D tax credits for 2019-2020, you do not need to seek pre-approval for your R&D activities. For 2020-2021 onwards, you must either apply for general approval on:

  • all your R&D activities
  • some of your R&D activities, electing to be a significant performer for others
  • none of your R&D activities, electing to be a significant performer for all of them.

Gather your information

You'll need:

  • records of your R&D activities
  • records of your R&D expenditure and loss and apportionment of that expenditure
  • your income tax return.

Claim R&D tax credits in myIR

From the homepage in your myIR account, select:

  • your 'R&D tax incentive' account
  • the 'Periods' tab
  • your tax return year.

You might also see the tax return year under 'Alerts', prompting you to fill in the R&D supplementary return.

For 2019-2020, you'll need to complete your project information and tell us about your core and supporting R&D activities.

For 2020-2021 onwards, this information will self-populate in your R&D supplementary return. It will be based on what you were pre-approved for either by general approval or as a significant performer.

Fill in the research and development supplementary return

Your supplementary return must be filed within 30 days of the due date for your income tax return.

If you're a significant performer and you've submitted a criteria and methodologies application for some or all of your R&D activities, attach your R&D certificate to the supplementary return.

Submit your income tax return

While your income tax return must still be filed within the allowed period, if you file more than 1 year later than that date, you are not eligible for the R&D tax credit.

What happens next

Once we have both your income tax return and supplementary return, we can start our evaluation of your application.

Last updated: 28 Apr 2021
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