You must ask us to make an Overseas Finding as to whether your activities are eligible overseas R&D activities.

A positive Overseas Finding gives you assurance that your registered R&D activities will be eligible for claiming under the R&D Tax incentive.

If you don't have a positive Overseas Finding, you can't claim overseas expenditure as part of your R&D Tax offset.

Learn why you might want to apply for an Overseas Finding.

From 1 July 2021 you will not be able to submit Overseas Finding applications using the smartform. You'll need to use the new customer portal.

However, due to migrating data for the customer portal, you'll not be able to submit any applications between 1 July 2021 to 4 July 2021.

We apologise for any inconvenience this short delay may cause.

Submit an Overseas Finding application form

You can access the smartform using the link below. You can use the same form to submit an application for either an Overseas Finding or an Advance Finding.

The form aims to get specific details about the R&D activities that we're assessing. It will ask you to provide enough detail to support your claim.

You may need to include attachments to support your application. Once you have completed all the questions and submitted the form, you can then add any attachments.

You don't need to complete the form in one session. You can save an unsubmitted form by clicking SAVE FOR LATER at the top of the form.

Advance and overseas findings – Application notes