Changes to the R&D Tax Incentive Application Form
18 August 2025
On 15 August 2025, the Department of Industry, Science and Resource (DISR) released a new version of the R&D tax incentive application form through the R&D tax incentive customer portal. There are changes to the application form in three sections:
- Project
- Core R&D activities
- Supporting R&D activities.
The application form also now asks additional ‘applicant information’ questions:
- ‘number of independent contractors engaged in R&D activities’, which is explained as, ‘…the total number of independent contractors the Company had on the payroll at the most recent pay period undertaking eligible R&D.’
- ‘What is the company’s most recently completed income year?’
- For the most recently completed income period, what was the company’s R&D Expenditure?
We have summarised the key changes in the table below. It’s notable that for many fields, DISR now has increased the character limits and also has a minimum character amount.
Key changes to the Application Form
| Section | New form | Old form |
| Project | How much did the R&D Tax Incentive influence whether you went ahead with this R&D project? | No equivalent question |
| Project | Project objectives: 4,000 character limit | Project objectives: 1,000 character limit |
| Project | Describe what documents you have kept, or intend to keep, in relation to the activities in your project. | No equivalent question |
| Project | Is the location of [the] majority of [the] R&D activities the same as the Main business address provided? (tick box question)
Briefly describe the plant and facilities to be allocated to the project (specialist equipment, facilities etc). |
Australian postcode where most of the R&D activities in this project were conducted |
| Project | Will the company:
|
No equivalent question |
| Core R&D Activity | Is it your intention to list a previously registered core R&D activity for this application? | No equivalent question |
| Core R&D Activity | Describe the core R&D activity (4,000 characters) | No equivalent question: previously, this was captured across several fields. |
| Core R&D Activity | Name of company performing this core R&D activity and relationship to applicant company (if the R&D activity was conducted by ‘The R&D Company and Others (including RSPs and CRCs)’ | No equivalent question |
| Core R&D Activity | Will you conduct this core R&D activity as the head entity of a consolidated group or MEC group, or will this activity be conducted by a subsidiary (and ABN of the subsidiary, if relevant)? | No equivalent question |
| Core R&D Activity | Is this core R&D activity covered by an Industry Research and Development Determination? | No equivalent question |
| Core R&D Activity | Please explain what sources were investigated and what information was found. (4,000 character limit)
Why couldn’t a competent professional have known or determined the outcome in advance? (4,000 character limit) |
These questions were previously asked as one question, with a 1,000 character limit |
| Core R&D Activity | What evidence did the company keep about this core activity?
In the tick box list, new options have been added. |
No change to the question |
| Core R&D Activity | What is the total actual and reasonably anticipated expenditure for the applicant entity on this activity (per income year)?
This question asks for any expenditure incurred prior to the registration period and all expenditure anticipated after the registration period. |
No equivalent question |
| Supporting R&D Activity | ‘Briefly describe this supporting R&D activity’ and ‘How did this supporting R&D activity directly support the core R&D activities?’ 4,000 character limit for both fields |
‘Briefly describe this supporting R&D activity’ and ‘How did this supporting R&D activity directly support the core R&D activities?’
1,000 character limit for both fields |
| Supporting R&D Activity | Name of company performing this core R&D activity and relationship to applicant company (if the R&D activity was conducted by ‘The R&D Company and Others (including RSPs and CRCs)’ | No equivalent question |
| Supporting R&D activity | Please explain why and how this supporting R&D activity was undertaken for the dominant purpose of the core R&D activity. | No equivalent question – relationship to core activity covered in ‘How did this activity directly support the core activities?’ |
| Supporting R&D Activity | What evidence did the company keep about this supporting R&D activity? | No equivalent question |
DISR has not yet updated the application form guidance, which is linked in the application form itself. The version currently available is from May 2023.
DISR’s rationale for the changes
DISR explained that the updated form ‘seeks to streamline the application process by better aligning with legislative requirements’, and further that the changes should ‘assist applicants in more easily self-assessing the eligibility of their R&D activities’.
If you would like to discuss this, please contact PwC’s R&D and Government Incentives team.
Contact us
Sophia Varelas
Private National Leader, R&D and Government Incentives, PwC Australia
Tel: +61 417 208 230
