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R&D Tax Registrations – Upcoming Deadlines for Financial Year: 2024-25

Companies seeking to register R&D Activities conducted during the Year Ended 31 December 2024 (companies that have a December Year End for tax) who are yet to do so should note that the Registration Deadline is the end of October 2025.

The extensions granted during COVID no longer apply, and the statutory deadlines revert to normal (10 months after the end of a company’s financial year).

There are mechanisms available under the IR&D Act and IRD Decision making provisions that allow for extensions of time to be granted for R&D Applications. However, seeking an extension presents an additional administrative burden of going through the extension application process. In addition, limits have been placed on R&D Registration extensions in recent years via changes to the relevant regulations.

Where possible, companies should endeavour to submit R&D Applications prior to the original deadlines.

Companies seeking to register R&D Activities conducted during the Year Ended 30 June 2025 have until April 2026.

It is prudent to lodge any R&D Registrations well before the registration deadline to ensure that any ATO tax return lodgment for the corresponding period (which requires an R&D registration to be processed in order to claim R&D Tax offsets) is not held up. R&D applications lodged near the registration generally seem to take longer to process.

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.