Companies are now able to register R&D Activities conducted during the year ended 30 June 2026 (FY26) with The Department of Industry, Science and Reources.
There were significant changes made to the R&D application form in August 2025 (for FY25 claims) however it is expected that there are no major changes for the FY26 R&D Application.
We understand that the R&D activity disclosure requirements for FY26 are not materially different to the latest FY25 application form.
Additionally, since the major changes for calculation of R&D Tax Offsets (disclosed in the ATO R&D Schedule) arose in the prior FY22 period, the ATO’s R&D Tax Incentive Schedule for the FY26 period is likely to be substantially unchanged from the versions of the past couple of years.
There are future proposed changes announced in the May 2026 Federal budget that are proposed to impact R&D Offset calculations for future years, however these changes do not apply in FY26.
Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more information.