Application and claim deadlines
View by income year:
General Approval applications
Here are the deadlines for submitting your General Approval (GA) application and claim.
A GA application is how most businesses apply for the RDTI.
Please note that:
- you can submit your GA application any time during your income year - the deadlines shown are the final cut-off dates
- the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
- if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.
| End of tax year / balance date | Application deadline (7th day of the 2nd month following the end of your income year) |
Claim deadline |
|---|---|---|
| 31 Oct 2021 (early) | 7 Dec 2021 | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return |
| 30 Nov 2021 (early) | 7 Jan 2022 | |
| 31 Dec 2021 (early) | 7 Feb 2022, extended to 7 Apr 2022* | |
| 31 Jan 2022 (early) | 7 Mar 2022, extended to 7 May 2022* | |
| 28 Feb 2022 (early) | 7Apr 2022, extended to 31 May 2022* | |
| 31 Mar 2022 (standard) | 7 May 2022, extended to 31 May 2022* | |
| 30 Apr 2022 (late) | 7 Jun 2022 | |
| 31 May 2022 (late) | 7 Jul 2022 | |
| 30 Jun 2022 (late) | 7 Aug 2022, extended to 30 Sept 2022* | |
| 31 Jul 2022 (late) | 7 Sep 2022 | |
| 31 Aug 2022 (late) | 7 Oct 2022 | |
| 30 Sep 2022 (late) | 7 Nov 2022 |
* Application due date with COVID extension, as per COVID-19 Variation 9 March 2022 and 6 July 2022
Criteria and Methodologies (CAM) applications
Here are the deadlines for submitting your Criteria and Methodologies (CAM) application and claim.
A CAM application is only available to businesses that intend to spend more than $2 million per income year on eligible R&D.
Please note that:
- you can submit your CAM application any time before the deadlines shown, which are the final cut-off dates
- the application deadline differs depending on your particular balance date and income year (most businesses have a standard balance date, unless you have been granted an early or late balance date by Inland Revenue)
- if the deadline date falls on a weekend or public holiday, the application/claim may be filed the next working day.
| End of tax year / balance date | Application deadline (last day of the 6th month before the end of the first income year) |
Claim deadline |
|---|---|---|
| 31 Oct 2021 (early) | 30 Apr 2021 | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return |
| 30 Nov 2021 (early) | 31 May 2021 | |
| 31 Dec 2021 (early) | 30 Jun 2021 | |
| 31 Jan 2022 (early) | 31 Jul 2021 | |
| 28 Feb 2022 (early) | 31 Aug 2021 | |
| 31 Mar 2022 (standard) | 30 Sep 2021 | |
| 30 Apr 2022 (late) | 31 Oct 2021 | |
| 31 May 2022 (late) | 30 Nov 2021 | |
| 30 Jun 2022 (late) | 31 Dec 2021, extended to 31 March 2022* | |
| 31 Jul 2022 (late) | 31 Jan 2022 | |
| 31 Aug 2022 (late) | 28 Feb 2022, extended to 30 Apr 2022* | |
| 30 Sep 2022 (late) | 31 Mar 2022, extended to 31 May 2022* |
* Application due date with COVID extension, as per COVID-19 Variation 15 October 2021 and 9 March 2022