Form: Advance / Overseas Finding Application

Description

This form can be used to apply for:

  • An advance finding about the eligibility of research and development (R&D) activities before it is possible to register those activities. An advance finding can be sought in relation to activities conducted in the income year an application is made, and/or the subsequent two income years.
  • An overseas finding on the eligibility of overseas R&D activities.

An advance finding is not a pre-condition of registration nor does it replace registration. Companies will still be required to register their activities at the end of each income year that the activities were conducted.

You must submit an application for an Advance/Overseas Finding before the end of the income year in which the activities were conducted. There is no provision under the Industry Research and Development Act 1986 for accepting overseas finding applications received after the statutory deadline. Innovation Australia has no discretion for accepting a late application.

Please note, there may be some system delays experienced when navigating within the form, particularly when applying for a large number of R&D Activities.

While we protect the security of your Advance / Overseas Finding Application, we also recommend you are careful to maintain the security of your form by taking precautions to protect the emailed link, provided when you save the form and only provide the Tracking Code to people authorised by you to complete the form on your behalf.

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Eligibility

The R&D Tax Incentive provides tax benefits for expenditure on eligible R&D activities. Please note that eligibility is determined at the activity level and not at the project level. Not every activity in a project becomes eligible simply because some activities are R&D activities.

The questions in this form aim to obtain specific details about activities that will be assessed during the Finding. The assessment pays close attention to the requirements, tests and conditions in the legislation and considers relevant principles from previous decisions, including those arising from Administrative Appeals Tribunal (AAT) cases.

The questions are also intended to guide Applicants to provide sufficient detail in support of their claim and prompt them to:

  • Identify the problem and the new knowledge needed to solve it
  • Describe the experimental activities to be undertaken
  • Explain why an experiment is the only way to obtain the new knowledge
  • Describe other activities that will directly and relatively immediately support the experimental activities.

For more information about Findings, please review the documents about Findings that can be found in the R&D Tax Incentive Resources library: R&D Tax Incentive Resources library.

Requirements

To complete this form you will need:

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Service Provided By
Company logo for AusIndustry: R&D Tax Incentive Programme

AusIndustry: R&D Tax Incentive Programme

Getting help

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If you require assistance completing this form, please contact the R&D Tax Incentive Team via the AusIndustry Hotline on 13 28 46 or email Hotline@AusIndustry.gov.au.