Update: Upcoming R&D Tax Incentive application deadline and DISR processing times

11 September 2025

R&D Tax Incentive registration applications must be lodged within ten months after the end of an R&D entity’s income period. Companies with a substituted accounting period ended 31 December 2024 that wish to register R&D activities must do so through the R&D Tax Incentive customer portal by 11.59 pm (AEST), Friday 31 October 2025. 

If unable to meet this deadline, an R&D entity can apply for an extension, which must be done through the R&D portal. An extension application should generally be made before the application is due. Extension requests will be considered based on the reasons given, evidence supplied, whether the R&D entity has applied for any extensions before, and anything else that may be relevant, and will not automatically result in getting an extension. 

If you are considering submitting an R&D claim for the first time or are unsure about how to apply the Department of Industry, Science and Resources (DISR) guidance or the legislation, it is important to seek advice as soon as possible.

DISR R&D application processing times 

DISR has previously advised its service standard for processing R&D applications and providing companies with Notices of Registration is to have 95% of applications processed within: 

• 40 business days for first time registrants
• 20 business days for applications submitted within six months of the end of an income period 
• 80 business days for applications submitted six months or more after the end of an income period. 

Companies should consider these service standards against their tax return lodgment deadlines and, if expecting a refund, as part of cash flow planning. 

If you have any questions, please feel free to contact us.