Who should complete this Application?

This Application Form should be used to apply for registration of research and development (R&D) activities for the R&D Tax Incentive.

Registration takes place on an annual basis after activities have been undertaken. Companies must be registered with AusIndustry before they are able to claim the R&D Tax Incentive in their annual income tax return. An application for registration is due within 10 months after the end of the company's income year in which eligible activities were conducted.

The application form is a SmartForm with dynamic questioning and built in guidance to assist an applicant with the information sought in the application. Application Notes are available that consolidate the help within the SmartForm. The application notes and further information about the R&D Tax Incentive, registration and eligibility of R&D activities can also be found on AusIndustry's website.

This entity cannot apply to register for the R&D Tax Incentive. If you are a subsidiary member of a consolidated or multiple entry consolidated (MEC) group for tax purposes, only the Australian Head Company of the group may apply to register R&D activities, including activities conducted by the individual members of the consolidated group. Please arrange for this applicant to be registered under the Australian Head Company of its consolidated group. If the applicant changed ownership during the income period for which it wishes to register R&D activities, please contact the business.gov.au Contact Centre on 13 28 46 or email R&DTaxIncentive@industry.gov.au to receive guidance on the correct registration process.