New RDTI guidance released on ‘Eligible R&D Activity’. Read more
R&D Tax Incentive
Claiming the RDTI

Claims Date Finder

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
* The application for general approval can be made at any time during the year and must be filed by the 7th day of the 2nd month following the end of your income year.
** 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.
*** It is proposed that the due dates for CAM applications for the 2021-2022 income year will change, more information will be available soon.
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.
    Subscribe to keep up to date with the latest RDTI news and events.
    Subscribe

    Quick Links

    What R&D spend applies to the RDTI?
    Why do R&D?
    How the Government can support your R&D
    What is the RDTI and is it right for me?
    What R&D activities are eligible for the RDTI?
    What are the steps involved to claim?
    How do I prepare to claim the RDTI?
    © Callaghan Innovation
    Privacy PolicyTerms and Conditions

    Subscribe Now

    Join our R&D community and be notified about the latest RDTI developments and R&D news.