This diagram shows the steps you will need to take in order to make an application.
First, it is highly recommended that you talk to Callaghan Innovation about your eligibility for the RDTI. Your Callaghan Innovation contact will be able to:
It is important to note that the RDTI Engagement Specialists are independent of the RDTI Assessment Team. Therefore any discussions you have with them will not have any bearing on the assessment of your RDTI application by the RDTI Assessment Team, nor on Inland Revenue’s final decision on your RDTI claim.
To book an appointment, contact your Callaghan Innovation relationship manager or the RDTI Customer Engagement Specialist team (firstname.lastname@example.org).
You must enrol and complete an RDTI application so that Callaghan Innovation can calculate your transition support payment entitlement. Even if you believe none of your R&D expenditure will fit the RDTI eligibility criteria, you still need to complete an RDTI application.
Read the step-by-step information on the RDTI Hub about how to make an online RDTI claim in myIR.
It is important to note that the claim process for Year 1 of the RDTI scheme (the 2019/2020 income year) differs from the claim process and dates that apply for the following years (the 2020/2021 income year and beyond).
A General Approval (GA) or Criteria and Methodologies (CAM) submission is not required for Year 1 RDTI applications, but it is a requirement for all of the following years. Year 1 RDTI applicants will only be required to submit a Year 1 Supplementary Return (SR) and income tax return – Inland Revenue will advise whether the RDTI application is approved or declined based on this information.
There is also a different claim process if you elect to be recognised as an RDTI ‘Significant Performer’ – these are approved businesses that spend above $2 million on eligible R&D per year.
If you are making an RDTI application for 2020/2021 and/or 2021/2022, you must submit at least one General Approval (GA) or Criteria and Methodologies (CAM) application via the online myIR portal for each relevant income year.
You can make more than one GA and/or CAM application in any one income year, so long as these are all submitted before your business’s GA/CAM application due date. Find your GA/CAM due date(s) in the Claims Date Finder.
Businesses with an approved GA/CAM for that income year (even if partially approved) cannot submit an application for the transition support payment until their Supplementary Return (SR) has been submitted and finalised (after their income tax return has been filed). This is because the Supplementary Return is needed to determine the 'RDTI Eligible R&D Expenditure amount', which is used to calculate the transition support payment.
Once your Supplementary Return has been finalised, Inland Revenue will send you an ‘R&D Tax Incentive: Transition Support Payment’ letter.
Businesses with GA/CAM applications that have all been declined for that income year can apply for the transition support payment as soon as they have received their ‘R&D Tax Incentive: Transition Support Payment’ letter which confirms this final decision. In this case, they will not need to submit a Supplementary Return (SR).
Once your business's due date for GA/CAM applications has passed and the final decisions have been made for all of your GA/CAM applications for that income year, Inland Revenue will send you an ‘R&D Tax Incentive: Transition Support Payment’ letter.
The online application form requires you to supply the following information:
You will need to upload Inland Revenue's ‘R&D Tax Incentive: Transition Support Payment’ letter, and provide a directors' attestation of eligible R&D expenditure at the time of application. View a copy of the directors’ attestation form.
After Callaghan Innovation has processed your application, your business will receive a transition support payment confirmation letter and a contract for you to sign.
Once you have returned the countersigned the contract and invoiced Callaghan Innovation for the calculated transition support payment amount, the payment will be made into your business’s nominated bank account.
If your business may be eligible for an RDTI transition support payment, you will be contacted by a Callaghan Innovation relationship manager who will offer to assist you in preparing your application.
You will be contacted when we expect your business will need to start preparing your RDTI application. You will be given plenty of time to apply.
Further details about the key dates for application can be found below. Please note that the majority of former Growth Grant customers will only be applying for the transition support payment for the 2021/2022 income year.