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 o f tax year / balance date |
Application deadline (7th day of the 2nd month following the end of your income year) |
Claim deadline |
|---|---|---|
| 31 Oct 2022 (early) | 7 Dec 2022 | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return* |
| 30 Nov 2022 (early) | 7 Jan 2023 | |
| 31 Dec 2022 (early) | 31 Mar 2023* | |
| 31 Jan 2023 (early) | 31 Mar 2023* | |
| 28 Feb 2023 (early) | 7 Apr 2023 | |
| 31 Mar 2023 (standard) | 7 May 2023 | |
| 30 Apr 2023 (late) | 7 Jun 2023 | |
| 31 May 2023 (late) | 7 Jul 2023 | |
| 30 Jun 2023 (late) | 7 Aug 2023 | |
| 31 Jul 2023 (late) | 7 Sep 2023 | |
| 31 Aug 2023 (late) | 7 Oct 2023 | |
| 30 Sep 2023 (late) | 7 Nov 2023 |
* Extension of filing deadlines under sections 33E, 68CB, and 68CC of Tax Administration Act 1994 to 31 March 2023: For research and development tax credit filing deadlines in sections 33E, 68CB, and 68CC of the Tax Administration Act 1994 in the period starting on 26 January 2023 and ending on 7 March 2023, the date before which applications for approval (including applications for variation of approval) and supplementary returns has been changed to 31 March 2023.
Eligibility for the extended due date is self-assessed. If you have been impacted, please file your 2023 general approval application or variation request by 31 March 2023.
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 2022 (early) | 30 Apr 2022, extended to 31 May 2022* | The deadline for submitting your Supplementary Return is within 30 days after the due date of your income tax return |
| 30 Nov 2022 (early) | 31 May 2022 | |
| 31 Dec 2022 (early) | 30 Jun 2022 | |
| 31 Jan 2023 (early) | 31 Jul 2022 | |
| 28 Feb 2023 (early) | 31 Aug 2022 | |
| 31 Mar 2023 (standard) | 30 Sep 2022 | |
| 30 Apr 2023 (late) | 31 Oct 2022 | |
| 31 May 2023 (late) | 30 Nov 2022 | |
| 30 Jun 2023 (late) | 31 Dec 2022 | |
| 31 Jul 2023 (late) | 31 Jan 2023 | |
| 31 Aug 2023 (late) | 28 Feb 2023 | |
| 30 Sep 2023 (late) | 31 Mar 2023 |
* Application due date with COVID extension, as per COVID-19 Variation 9 March 2022