You'll need to enrol for the research and development tax incentive before you can submit your criteria and methodologies (CAM) application.
Enrol for the research and development tax incentive
Read our guidance
Following the instructions in our guidance will help you submit an accurate application and avoid delays in approving your R&D activities.
Guidance for submitting your criteria and methodologies application
Gather your information
After reading our instructions, have your information ready for:
- estimated eligible R&D expenditure
- significant performer election
- associated parties
- activities and governance
- accounting and expenditure
- contact details
- other information, if applicable.
Start your application in myIR
From the homepage in myIR, select 'More' on your R&D tax incentive account, then 'Submit Criteria and Methodologies approval'.
Elect to be a significant performer
Confirm you will spend at least $2 million per year on your eligible R&D activities.
List your estimated eligible R&D expenditure
Enter the amounts for each year you want CAM approval for, either 1, 2 or a maximum of 3 years.
Submit your criteria and methodologies application
Upload your information for:
- associated parties
- activities and governance
- accounting and expenditure
- contact details
- other information, if applicable.
You can submit these as 1 document or split between each type of information in multiple documents.
If you save a draft, remember it will only be saved for 20 days.
Log in to myIR
What happens next
One of our R&D advisors will contact you to discuss your criteria and methodologies application.