Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) IRD-27A-27D: IRD Act ss 27A and 27D Register the R&D activities for each income year within 10 months after year end

An R&D entity applies to the Board in the approved form, with any fee, to register its core and supporting R&D activities conducted during an income year, within 10 months after the end of that income year or a further period the Board allows under the decision-making principles; supporting activities are registered against their corresponding core activities and the income years in which those are or will be registered (s 27A(3)). Registration is a precondition of every notional deduction under Division 355, and the activities must be conducted in the income year for which they are registered.