R&D Tax Incentive: Updated online application form for registering R&D activities
19/09/2025
AusIndustry has made changes to the application form used for registering research and development (R&D) activities for the Research and Development Tax Incentive (R&DTI).
On 15 August 2025, AusIndustry released an updated version of the application form for registering R&D activities on the R&DTI portal. This new form must be used for all future applications. Any draft applications created before that date were deleted.
The R&D Tax Incentive is one of Australia’s key programs for driving innovation. It offers a tax offset designed to encourage companies to undertake research and development activities they might otherwise avoid due to financial risk. The incentive allows companies to invest more in innovation, boosting their competitive edge while contributing to Australia’s economic growth.
To be able to claim the R&DTI, R&D activities must be registered on the R&DTI customer portal within 10 months after the end of the relevant income year. While the program’s eligibility criteria remain unchanged, the updated application form now requires more detailed information. The updates include the addition of new questions and an increase in character limits for questions that previously had character limits of 1000 to 4000.
The table below sets out all the new and updated questions in the application forms:
| Section | Question | Format |
|---|---|---|
| Projects | How much did the R&D Tax Incentive influence whether you went ahead with this R&D project? | Drop down list options: • Significantly • Somewhat significantly • Not at all |
| Describe what documents you have kept, or intend to keep, in relation to the activities in your project. | Text field character limit: 4000 | |
| Is the location of majority of R&D activities the same as the main business address provided? | Radio button options: • Yes • No | |
| Briefly describe the plant and facilities to be allocated to the project (specialist equipment, facilities etc.) | Text field character limit: 4000 | |
| 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 project have control over the direction and conduct of the R&D activities and bear the financial burden of carrying out the activities. | Text field character limit: 4000 | |
| Core activities | Describe the core R&D activity | Text field character limit: 4000 |
| Is the entity who will conduct this core R&D activity a connected or affiliated entity? | Radio button options: • Yes • No | |
| 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? | Radio button options: • Yes • No | |
| Country of residence for company performing this core R&D activity? | Drop down list | |
| Supporting activities | Is the entity who will conduct this supporting R&D activity a connected or affiliated entity? | Radio button options: • Yes • No |
| 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? | Radio button options: • Yes • No | |
| What evidence did the company keep about this supporting R&D activity? | Text field character limit: 4000 |
The recent changes to the application form reflects a shift towards greater self-assessment and compliance at the application stage. We recommend that companies carefully review and reassess their current application preparation process.
How SW can help
SW’s R&D Tax & Government Incentives team offers practical support to help businesses navigate the updated R&DTI application process. With extensive experience in preparing and reviewing claims, we can assist with understanding new requirements, strengthening documentation, and ensuring compliance. Whether you’re new to the incentive or refining your approach, our team is here to guide you every step of the way.
