For companies with a 30 June 2025 financial year end, the deadline to register R&D activities under the Australian Government’s Research & Development Tax Incentive (R&DTI) is 30 April 2026. This 10 month statutory deadline applies to all eligible R&D entities and cannot be extended.
For tech startups and scaleups, where rapid development cycles often mean substantial eligible experimentation, meeting this deadline is essential to securing your cash benefit for the year.
This guide outlines the key steps companies must take now to ensure their R&D registration and claim are accurate, compliant, and lodged on time.
Understanding the R&D Tax Incentive (R&DTI)
The R&DTI is designed to fuel innovation by providing a tax offset for companies undertaking eligible R&D activities that seek to generate new knowledge or solve technical challenges not reasonably knowable in advance.
- Refundable offset of 43.5% of eligible R&D expenditure for companies under $20m turnover
- Non refundable tax offset (8.5 to 16.5% of eligible R&D expenditure) for larger companies
- Eligibility requires:
- A registered Australian entity (global companies can set up a presence in Australia)
- At least $20,000 in annual eligible R&D expenditure
- Activities that involve experimentation to resolve scientific or technical unknowns
Most importantly, R&D doesn’t have to look like lab coats or test tubes. Many tech companies underestimate the eligibility of software, digital engineering, algorithm development, data science, automation, and platform innovation.
The Critical Deadline: 30 April 2026
For companies with a 30 June 2025 year end, the R&D application must be lodged with AusIndustry by 30 April 2026.
Missing this deadline means you cannot claim the R&DTI for that year, resulting in the loss of potentially significant refundable cash benefits. To meet the 30 April deadline smoothly and confidently, tech companies should prioritise the following steps.
Step 1 – Identify and Confirm Eligible R&D Activities
Start by reviewing all development work completed between 1 July 2024 and 30 June 2025. Activities likely to be eligible may include:
- Experimental software development;
- Overcoming technical limitations or unknowns;
- Prototype, MVP or algorithm development; and
- Testing and iteration to resolve technical uncertainty.
Step 2 – Assemble Technical Documentation
AusIndustry requires evidence that R&D activities follow a systematic progression of work. Strong documentation is essential to preparing robust, defensible claims. Ensure you collect:
- Experimentation records;
- Technical hypotheses and test results;
- Sprint notes, JIRA boards, architecture changes; and
- Failure analysis and iteration logs.
Step 3 – Finalise R&D Expenditure Calculations
Prepare detailed calculations of all eligible expenditure categories, including:
- Salaries and on costs for R&D staff;
- Contractor costs;
- Software, hardware and cloud infrastructure;
- Overheads (where applicable); and
- Any overseas R&D costs (subject to findings).
Step 4 – Prepare and Submit the 2025 R&D Application
Your R&D Application must be lodged through the AusIndustry portal by 30 April 2026. Lodgement requires:
- Detailed descriptions of each R&D activity;
- Evidence addressing core/supporting eligibility; and
- A summary of experimentation and outcomes.
Step 5 – Prepare the R&D Schedule for the Tax Return
Once AusIndustry accepts the R&D Application, the final step is to lodge your R&D Schedule with the company tax return (or amended company tax return). This step ensures the tax offset, refundable or non refundable, is processed by the ATO.
Why Acting Early Matters
Leaving R&D preparation until March or April significantly increases the risk of, incomplete or rushed technical documentation, missed R&D expenditure and reduced R&D refunds and offsets.
Contact Us Today
With the 30 April 2026 deadline approaching, now is the time for tech startups and scaleups to finalise their R&D preparation for the 30 June 2025 financial year. Contact Moore Australia to ensure your claim is accurate, maximises the R&D benefit available to you and most importantly, is prepared on time.
