The Australian Taxation Office (ATO) has identified some common errors that may slow or stop your Company's income tax return from been processed:

1. Check that your company is registered with AusIndustry before the income tax return is lodged.

2. Ensure BAS lodgements are up to date.  Overdue activity statements will need to be lodged before claiming an R&D tax offset in the Company tax return.

3. Review the Grouping Rules, to determine that you are eligible for the R&D tax offset. 

If you have an aggregated annual turnover of $20 million or more you will not eligible for the refundable tax offset, but may be entitled to the non-refundable tax offset. Errors slow down the processing of your refund, as the ATO need to verify the information submitted and confirm their eligibility.