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When is the R&D Tax Incentive deadline for a 30 June 2026 year end?
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Overview
For a company whose income year ended on 30 June 2026, the standard R&D registration deadline is 30 April 2027. The tax offset is claimed separately through the company tax return.
Two teams need to finish different jobs
Start with the technical lead. Identify which activities took place in the year, what the team set out to learn and which records support the eligibility assessment. Apply to register those activities through the R&D Tax Incentive customer portal. A project that continues into another income year needs a fresh assessment and registration for that year’s activities.
Finance then works out the eligible expenditure. After registration, the company uses its registration number in the R&D Tax Incentive schedule lodged with its company tax return. Registration alone doesn’t confirm eligibility or approve the amount claimed. Keep the records behind both decisions.
Work backwards from April
For a June balancer, a practical January job is to list the experiments and identify any engineers or researchers who have since left the project. In February, reconcile staff and supplier costs. Leave March for questions and portal access checks. That gives someone who remembers a trial time to explain it before the deadline.
The program changes announced in the 2026–27 Budget are scheduled for income years starting on or after 1 July 2028. For this 2025–26 claim, use the rules for the year the work occurred.
