R&D Tax Incentive - due date extensions Australia)

What is an R&D Tax due date extension?

Each year, your R&D Tax Incentive registration application must be lodged with the Department of Industry, Science and Resources (DISR) by a set statutory deadline - 10 months after the end of your company's income year in which the R&D activities took place. If it becomes clear that your application cannot be completed in time, it is possible to apply for an extension of time through the R&D Tax Incentive customer portal.

An extension, if granted, simply moves your lodgement due date to a new date. It does not change the nature of your claim, your eligibility, or the work we do on your behalf.

Why might we advise you to apply for an extension?

We will recommend seeking a due date extension when it becomes clear that your application cannot be completed to the required standard before the normal statutory deadline. This most commonly happens when:

- Information or documentation is still being gathered and analysed

- The preparation process has started later in the year than usual

- The R&D activities are particularly detailed and require additional time to describe thoroughly

We will always raise this with you as early as possible so you have time to act.

What do you need to do?

The extension request has to be lodged by you directly through the R&D Tax Incentive customer portal using the extension of time form. You will need to attach evidence to support the reasons for your request. We will advise you on what to include, but the submission should come from your business as the R&D Tax Incentive applicant.

Portal: R&D Tax Incentive customer portal

Will your extension be approved?

That depends on what you are requesting and when, with the two choices being:

1. A request for 14 days or less, made before the statutory deadline. This will be approved automatically - provided you explain why the extra time is needed and why 14 days will be sufficient
2. A request for more than 14 days, or any request made after the statutory deadline has passed. This is assessed on a case-by-case basis; the stronger your reasons and supporting evidence, the better

Does this change our fees or the work involved?

In most cases, no — a due date extension simply shifts the lodgement timeline, with no impact on our fees or the work we carry out. We'll continue preparing your application as planned, with the new due date in view.

The exception is where R&D work has not commenced until the final month prior to the AusIndustry lodgement deadline — in this case, the surcharge outlined in your engagement letter applies, reflecting the extra work involved in fitting your submission alongside other clients' applications already underway. We'll always let you know if this applies to you.

What happens after your extension is granted?

Once you have received email from DISR to confirm that your extension has been approved, please share this with us so that we can update your engagement scheduling accordingly. We will then work toward the new due date and keep you informed of any revised milestones along the way.

Further reading

Full government guidance: business.gov.au - request an extension or variation

R&D process overview: R&D Tax Incentive - your journey, timelines and what good looks like [link - to be added on publication of article #1]

If you have questions about whether an extension applies to your situation, please reach out to us at rnd_support@standardledger.co.