Applying for tax incentives

A completed application form for a notice is to be submitted to the Department at least three months before the end of the income year for which the applicant intends to seek access to a tax incentive through the Australian Tax Office (ATO). A notice is required for new applicants to claim a tax incentive for a full year for the first income year. In the absence of a notice, any certificate issued to first time applicants will only cover the last three months of the income year.