R&D Application Form Updates

On Friday 15 August 2025, the Department of Industry, Science and Resources (DISR) released an updated version of the Research & Development Tax Incentive (R&DTI) application form.

The update introduces modifications to both the content and structure of the form, with specific adjustments to how companies report their R&D projects, core R&D activities, and supporting R&D activities.

DISR stated that the updated form aims to simplify applications by aligning with legislation and helping applicants assess their R&D eligibility more easily.

How do these updates affect applicants?

The previous application form was retired on 14 August 2025, and as such:

All new R&D activity registrations now must use the updated form.
Any draft applications saved using the previous application form were deleted when the new form went live.
Companies with in-progress drafts will need to start a new application with the updated form.

Overall, these changes highlight a shift toward greater self-assessment and compliance at the application stage.

Summary of changes

Employees & Finance

Updated Application	Previous Application
Number of independent contractors engaged in R&D activities.	No equivalent field or question
What is the company’s most recently completed income year?
For the most recently completed income period, what was the company’s R&D Expenditure?

Project Summary

Updated Application	Previous Application
How much did the R&D Tax Incentive influence whether you went ahead with this R&D project?SignificantlySomewhat SignificantlyNot at all	No equivalent field or question
Describe what documents you have kept, or intend to keep, in relation to the activities in your project.
Is the location of majority of R&D activities the same as the Main business address provided?
Briefly describe the plant and facilities to be allocated to the project (specialist equipment, facilities etc).
To establish whether the Company will be a beneficiary of the proposed R&D activities, please describe whether the Company will:effectively own the know-how, intellectual property, or other results arising from the projecthave control over the direction and conduct of the R&D activities; andbear the financial burden of carrying out the activities.

Core R&D Activities

Updated Application	Previous Application
Is it your intention to list a previously registered core R&D activity for this application?	No equivalent field or question
Describe the core R&D activity	Previously descriptions for the core R&D activity were included within the hypothesis section.
Does this activity fall into one of the categories that exclude it from being a core R&D activity?	No equivalent field or question
Who was this core R&D activity performed by?Only the R&D CompanyThe R&D Company and Others (including RSPs and CRCs)Either a subsidiary; by more than one company within the group; or by Others (including RSPs and CRCs) working with at least one other company within the groupOnly Others (including RSPs and CRCs)	No equivalent field or question. This question becomes available based on the option selected for the question “Who was this core R&D activity performed by?”
Name of company performing this core R&D activity and relationship to applicant company.
Is the entity who will conduct this core R&D activity a connected or affiliated entity?
Is the core R&D activity being conducted under an agreement the R&D entity has with a connected or affiliated entity who is located outside of Australia?
Country of residence for company performing this core R&D activity?
Is this core R&D activity covered by an Industry Research and Development Determination?	No equivalent field or question
How did the company determine that the outcome could not be known in advance?	This is a multiple selection question with new updated options.
Please explain what sources were investigated and what information was found. (4000 characters)	These questions were previously asked as one question, with a 1,000-character limit.
Why couldn’t a competent professional have known or determined the outcome in advance? (4000 characters)
What evidence did the company keep about this core activity?	This a multiple selection question with a new updated option.

Supporting Activities

Updated Application	Previous Application
Is it your intention to list a previously registered supporting R&D activity for this application?	No equivalent field or question
Briefly describe this supporting R&D activity	Previously a 1,000 character limit for both fields, now updated to 4,000 characters.
How did this supporting R&D activity directly support the core R&D activities?
Who was this core R&D activity performed by?Only the R&D CompanyThe R&D Company and Others (including RSPs and CRCs)Either a subsidiary; by more than one company within the group; or by Others (including RSPs and CRCs) working with at least one other company within the groupOnly Others (including RSPs and CRCs)	No equivalent field or question. This question becomes available based on the option selected for the question “Who was this core R&D activity performed by?”
Name of company performing this core R&D activity and relationship to applicant company
Is the entity who will conduct this supporting R&D activity a connected or affiliated entity?
Is the supporting R&D activity being conducted under an agreement the R&D entity has with a connected or affiliated entity who is located outside of Australia?
Was this supporting R&D activity undertaken for the dominant purpose of supporting the core R&D activity?	No equivalent field or question
Please explain why and how this supporting R&D activity was undertaken for the dominant purpose of the core R&D activity	No equivalent field or question
What evidence did the company keep about this supporting R&D activity?	No equivalent field or question