Reminder: R&D Tax Incentive application deadline approaching

There’s positive news for levy payers, with Hort Innovation now registered with AusIndustry as a Research Service Provider (RSP). This means Hort Innovation is recognised to undertake research and development (R&D) activities on behalf of levy payers, and that some levy-funded R&D projects may be eligible for tax offsets under the Australian Government’s R&D Tax Incentive.

The R&D Tax Incentive provides a tax offset for eligible R&D activities and expenditure, supporting businesses that invest in developing new knowledge, processes or products. It is important to note that not all levy-funded activities qualify as R&D under the program.

Making a claim

Applications for the R&D Tax Incentive are managed through the AusIndustry registration process and the ATO R&D schedule in your tax return. To support levy payers preparing their applications, Hort Innovation has developed industry-specific resources including project descriptions outlining the relevant R&D activities and the percentage of eligible R&D activity that can be applied to levy payments for the financial year.

These project descriptions provide key information about the scope and purpose of levy-funded R&D activities delivered by Hort Innovation and can assist levy payers when preparing their Application for Registration of R&D Activities.

Next steps

Levy payers interested in submitting an application can register their interest to receive the relevant supporting documentation.

➡️ Complete the Expression of Interest form HERE
⏰ Important: Applications for FY2025 activities must be lodged with AusIndustry by 30 April 2026.

Levy payers should seek independent financial or taxation advice to determine eligibility and assist with the application process.

More detailed information about eligibility and the application process is available on the ATO R&D Tax Incentive webpage ➡️ HERE

This article appears as part of the 13 March 2026 issue of Guacamole, our e-Newsletter.