From www.pwc.com.au: Companies with a 30 June 2024 year end must register research and development (R&D) activities for the R&D tax incentive by 11:59pm AEST on 30 April 2025 through the Department of Industry, Science and Resources (DISR) portal.

Extensions can be requested before the deadline, with specific processing times for applications based on the submission date.

It is recommended that first-time claimants seek advice early on the application process to align with DISR’s guidance and legislative requirements.