The clock is ticking on FY25 R&D Tax registrations

Key points at a glance

• RDTI provides refundable and non-refundable tax offsets based on the company's aggregated turnover and R&D intensity, helping to support investment in innovation. 
• Companies with a 30 June year-end must lodge their 2025 R&D application by 30 April 2026 to retain eligibility to claim the RDTI for that year.
• The RDTI operates on a self-assessment basis, placing the onus on companies to meet eligibility requirements and maintain robust documentation to support their claim in the event of a review or audit. 

The RDTI in practice

The RDTI is the Federal Government’s flagship program designed to encourage companies to undertake research and development activities in Australia. The program is available to eligible companies across a broad range of industries and business models, from early-stage innovators to large established corporates, provided the legislative criteria are met.

The RDTI provides two primary forms of support:

Why the 30 April 2026 deadline matters

To access the RDTI, companies must register their eligible R&D activities with the Department of Industry, Science and Resources (DISR) within 10 months of the end of their financial year in which the activities were conducted.

For companies with a 30 June year-end, this means the deadline to lodge the 2025 R&D application is 30 April 2026.

Failure to register by this date generally results in the permanent loss of the RDTI entitlement for that financial year. While extensions of time may be available in limited circumstances, they are not automatic and should not be relied upon. 

The RDTI is a self-assessment regime. As part of the registration and claim process, companies must carefully consider the eligibility criteria, relevant legislative provisions, and current guidance issued by DISR and the ATO. 

It is also critical that appropriate contemporaneous documentation is maintained to substantiate the claimed R&D activities and expenditure in the event of a review or audit.

Further insights: RDTI webinar series

We have also released a two-part RDTI webinar series offering practical insights into how the incentive operates in practice and current areas of regulatory focus.

RDTI webinar series

Find out more

Our approach to RDTI claims

Our national team of RDTI specialists work closely with companies to support them across every stage of the RDTI lifecycle, from initial eligible assessments through to registration, claim preparation and managing reviews.

We support clients with:

• identifying and assessing eligible R&D activities
• preparing and lodging the annual R&D application and RDTI schedule, with a focus on technical accuracy and defensibility
• facilitating R&D documentation workshops to provide practical guidance and feedback on existing record-keeping practices
• developing tailored R&D governance documentation that clearly outlines the company’s approach, controls and responsibilities for claiming the RDTI
• assisting with the preparation of Overseas Finding applications where R&D activities are conducted outside Australia
• supporting companies through DISR and ATO reviews and audits, as well as advising on other available government assistance programs.

Next steps

If you would like to discuss your FY25 R&D activities or require support in preparing for the 30 April 2026 registration deadline, please contact our RDTI specialists. 

Our team can assist you in navigating the requirements and preserving the potential value of your R&D investment.

Article contributed to by Amy Jackson - Innovation Incentives 

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