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Claiming the RDTI

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Year 1 2020 Income Year
FY19/20 (FYE20)
Financial year or period to conduct R&D
Due date for GA*
Due date with COVID extension (due date + 3 months)
Due date of income tax return**
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2019
1 January 2019 – 31 December 2019
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
TBC 30 April 2021
Standard
31 March 2020
1 April 2019 – 31 March 2020
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
30 April 2021
Late
30 June 2020
1 July 2019 – 30 June 2020
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
30 April 2021
Year 2 2021 Income Year
FY20/21 (FYE21)
Financial year or period to conduct R&D
Due date for GA* (or CAM for Significant Performers)
Due date with COVID extension (due date + 3 months)
Due date of income tax return
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2020
1 January 2020 – 31 December 2020
7 February 2021
7 May 2021
31 March 2022 (with tax agent)
30 April 2022
Standard
31 March 2021
1 April 2020 – 31 March 2021
7 May 2021
7 August 2021
31 March 2022 (with tax agent)
30 April 2022
Late
30 June 2021
1 July 2020 – 30 June 2021
7 August 2021
7 November 2021
31 March 2022 (with tax agent)
30 April 2022
Late
30 September 2021
1 October 2020 – 30 September 2021
7 November 2021
COVID extension terminates in September 2021
31 March 2022 (with tax agent)
30 April 2022
Year 3 2022 Income Year
FY21/22 (FYE22)
Financial year or period to conduct R&D
Due date for GA***
Due date with COVID extension (due date + 3 months)
Due date of income tax return
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2021
1 January 2021 – 31 December 2021
7 February 2022
No COVID extension applies
31 March 2023 (with tax agent)
30 April 2023
Standard
31 March 2022
1 April 2021 – 31 March 2022
7 May 2022
No COVID extension applies
31 March 2023 (with tax agent)
30 April 2023
Late
30 June 2022
1 July 2021 – 30 June 2022
7 August 2022
No COVID extension applies
31 March 2023 (with tax agent)
30 April 2023

Year 1 (2019/2020)

Year 1
Only a supplementary return is submitted in Year 1
2019/2020 income year – balance date
Early
Standard
Late
Year end date
31 December 2019
31 March 2020
30 June 2020
Financial year or period to conduct R&D
1 January 2019 – 31 December 2019
1 April 2019 – 31 March 2020
1 July 2019 – 30 June 2020
Due date for General Approval (GA)
GA not applicable
GA not applicable
GA not applicable
Due date of income tax return (with a tax agent)*
31 March 2021
31 March 2021
31 March 2021
Due date for supplementary return (SR) (30 days after the due date of income tax return)
30 April 2021
30 April 2021
30 April 2021
Due date for SR with COVID extension 2 (as at 21 April 2021) (extended to 60 days after teh due date of income tax return)
29 June 2021
29 June 2021
29 June 2021
Due date for SR with unconditional extension (as at 25 June 2021**)
31 August 2021
31 August 2021
31 August 2021
RDTI claim process by IR (+10 weeks)
Mid July 2021
Mid July 2021
Mid July 2021

Year 2 (2020/2021)

Year 2
In Year 2, submit a General Approval, OR
2020/2021 income year – balance date
Early
Standard
Late
Year end date
31 December 2020
31 March 2021
30 June 2021
Financial year or period to conduct R&D
1 January 2020 – 31 December 2020
1 April 2020 – 31 March 2021
1 July 2020 – 30 June 2021
Due date for General Approval (GA) (must be filed by the 7th day of the 2nd month following the end of your income year)
7 February 2021
7 May 2021
7 August 2021
Due date for GA with COVID extension 1 (due date + 3 months)
7 May 2021
7 August 2021
30 September 2021 (can not be 7 November 2021)
COVID extension terminates on 30 September 2021
Due date for GA with unconditional extension (as at 25 June 2021)
31 August 2021
31 August 2021
31 August 2021
Due date of income tax return (with a tax agent)*
31 March 2022
31 March 2022
31 March 2022
Due date for supplementary return (SR) (30 days after the due date of income tax return)
30 April 2022
30 April 2022
30 April 2022
Due date for SR with COVID extension 2 (as at 21 April 2021) (extended to 60 days after the due date of income tax return)
No SR extension applies
No SR extension applies
No SR extension applies
RDTI claim process by IR (+10 weeks)
Mid July 2022
Mid July 2022
Mid July 2022
Submit a CAM
2020/2021 income year – balance date
Early
Standard
Late
Year end date
31 December 2020
31 March 2021
30 June 2021
Financial year or period to conduct R&D
1 January 2020 – 31 December 2020
1 April 2020 – 31 March 2021
1 July 2020 – 30 June 2021
Due date for CAM (must be filed by the 7th day of the 2nd month following the end of your income year)
7 February 2021
7 May 2021
7 August 2021
Due date with COVID extension 2 (as at 21 April 2021) (due date + 3 months)
7 May 2021
7 August 2021
30 September 2021 (can not be 7 November 2021 as COVID extension expires on 30 September 2021)
COVID extension terminates on 30 September 2021
Due date for CAM with unconditional extension (as at 25 June 2021)
31 August 2021
31 August 2021
31 August 2021

Year 3 (2021/2022)

Year 3
In Year 3, submit a General Approval, OR
2021/2022 income year – balance date
Early
Standard
Late
Year end date
31 December 2021
31 March 2022
30 June 2022
Financial year or period to conduct R&D
1 January 2021 – 31 December 2021
1 April 2021 – 31 March 2022
1 July 2021 – 30 June 2022
Due date for General Approval (GA) (must be filed by the 7th day of the 2nd month following the end of your income year)
7 February 2022
7 May 2022
7 August 2022
Due date for GA with COVID extension 1 (due date + 3 months)
No GA extension applies
No GA extension applies
No GA extension applies
Due date of income tax return (with a tax agent)*
31 March 2023
31 March 2023
31 March 2023
Due date for supplementary return (SR) (30 days after the due date of income tax return)
30 April 2023
30 April 2023
30 April 2023
Due date for SR with COVID extension 2 (as at 21 April 2021) (extended to 60 days after the due date of income tax return)
No SR extension applies
No SR extension applies
No SR extension applies
RDTI claim process by IR (+10 weeks)
Mid July 2023
Mid July 2023
Mid July 2023
Submit a CAM
2022 income year
Early
Standard
Late
Year end date
December 2021
March 2022
June 2022
Financial year or period to conduct R&D
1 January 2021 – 31 December 2021
1 April 2021 – 31 March 2022
1 July 2021 – 30 June 2022
Due date to submit CAM (no later than 6 months after the start of your income year)
30 June 2021
30 September 2021
31 December 2021
* The date for submitting the tax return for a business without a tax agent’s extension of time (EOT) is usually 7 July of the year in which the GA/CAM was submitted. If a customer does not have a tax agent’s extension of time (EOT) with the income tax return usually due 7 July, they should contact the RDTI team in the first instance to discuss their options and to obtain a further EOT.
** Please note that any payments on approved supplementary returns filed for Year 1 after 29 June 2021 (and before 31 August) will not be processed until after the Bill covering the Unconditional Extension has been passed. This is likely to be shortly before 31 March 2022.
Additional notes:
  • If the due date falls on a weekend or public holiday, RDTI returns and forms may be filed the next working day.
  • Even with a non-standard balance date, customers usually have an EOT to 31 March if linked to a tax agent.
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