Clinical Trials Determination

Does your R&D include a phase 0, I, II, III, pre-market pilot stage, or pre-market pivotal stage clinical trial for an unapproved therapeutic good? Is your clinical trial registered with the Therapeutic Goods Administration (TGA) under the CTA or CTN scheme?

If you answered yes to these questions, you may be able to rely on the clinical trials determination when you register your clinical trial as a core R&D activity under the R&D Tax Incentive.

For more information, please read the clinical trials determination guide. This guide includes information about how to respond to questions in the customer portal. It also includes a link to the determination on the Federal Register of Legislation.

Introduction to the R&D Tax Incentive

If you want to learn more about the R&D Tax Incentive and how to self-assess your eligibility, please join representatives from the Australian Taxation Office (ATO) and AusIndustry for an information session.

We will guide you through key program information that you need to understand before you apply. This includes an overview of eligible entities, activities and expenditure. We will also explain the application process and provide tips for records you should keep.

If you plan to conduct R&D, or are about to apply for the R&D Tax Incentive for the first time, we recommend that you attend one of these sessions.

Don’t miss out! Click your preferred date below to register now!

18 October 2022

23 November 2022

Visit business.gov.au for more information about how AusIndustry can support your business to innovate, invest and commercialise.

CSIRO's Innovate to Grow: Defence Victoria

Is your business a small to medium-sized enterprise (SME) located in Victoria and working on innovations in the defence sector?

Do you have an innovative idea you want to turn into a research and development (R&D) opportunity? If so, we encourage you to apply for Innovate to Grow: Defence Victoria.

This free 10-week virtual self-paced program, coordinated by CSIRO, will help you harness the power of R&D to turn an idea into reality. The program will assist you to refine your idea and make key contacts with CSIRO researchers, universities, domain experts, funding professionals and other SMEs.

Applications for this intake are open until Monday 3 October 2022. The program commences on 17 October 2022.

Apply or find out more

Are you ready for the 31 October deadline?

If your income year ended on 31 December 2021, you must submit your R&D Tax Incentive application through the customer portal by 11.59 pm (AEST), Monday 31 October 2022.

If you cannot submit your application by the deadline, you must request an extension of time to lodge. You should submit this request through the customer portal before the application deadline.

Apply to register your R&D activities

Tips for efficient registration

Some information will pre-fill if you have submitted an application through the portal before. To prevent delays with your registration, you should carefully check all information. For example:

Apply under the correct entity. Tax structures may change. Make sure the correct entity applies. For example, the entity that conducts the R&D or the head entity of a group that is consolidated for taxation purposes. Read more about eligible R&D entities at ato.gov.au.
Apply for the correct financial year. If you select the wrong financial year, you will need to withdraw your application and resubmit it under the correct financial year. For example, if your income period is 1 January 2021 to 31 December 2021 and you are an early balancer, select the 2020/21 period.
Primary R&D Contact. This must be someone from your company with their own email address. Please check that all contact details are current and correct.
Research Service Provider (RSP) details. Tick the checkbox for RSPs if you have used an RSP to conduct R&D activities and can provide their details. Find details of RSPs on business.gov.au.

Access the R&D Tax Incentive customer portal

Set up your portal account before the deadline to make sure you can submit your application on time.

To access the portal, you first need to set up a digital identity at myGovID and use the ATO’s Relationship Authorisation Manager to link this to your company's ABN. You must do this before you can authorise others to access the portal or submit your application.

For help with the Relationship Authorisation Manager or to set up your myGovID, visit ato.gov.au or the R&D Tax Incentive customer portal help and support page.

For more information, please join us for our webinar on Tuesday 11 October.

We will explain what you need to do before you log in to the portal for the first time, and show you how to establish portal access for yourself and others.

Pre-fill information about your projects and activities

If you have used the customer portal to submit an R&D Tax Incentive application before, some projects and activities will pre-fill in your next application. Only projects or activities that end within or after the income period of your current application will pre-fill.

It's important to check the end dates of your projects and activities before you submit your application. This will ensure that information pre-fills correctly, which will save you time.

Visit the R&D Tax Incentive customer portal help and support page to learn more about how to access the customer portal and complete your application.

Help for tax agents and R&D consultants

Our R&D Tax Incentive customer portal help and support page contains information on how to access and use the portal. This includes help for tax agents and R&D consultants. For example, you can find links to two YouTube videos:

The first video explains how to link an individual tax agent or consultant to a client company.
The second video covers how to access the customer portal as an entire tax agency or R&D consultancy.

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