Claiming the research and development tax concession

Removal of the R&D tax concession When considering how the R&D provisions apply to your circumstances, remember that for income years starting on or after 1 July 2011 you no longer use the R&D tax concession. You need to consider the new R&D tax incentive. The concession and the new incentive apply differently. For further information, including fact sheets and a calculator, refer to Research and development tax incentive - home.

We jointly administer the research and development (R&D) tax concession with AusIndustry.

Steps to making a claim

Follow this step-by-step process when claiming the R&D tax concession:

1. work out your eligibility
2. register your R&D activities on the AusIndustry website for the relevant year of income
3. download the R&D tax concession schedule and instructions
4. complete the preliminary steps
5. complete the schedule
6. transfer the schedule details to your company tax return
7. lodge your schedule and company tax return.

Downloading the R&D tax concession schedule and instructions To download the R&D tax concession schedule and instructions: for the current year of income, visit Making a claim on the research and development tax concession homepage for previous years of income, visit Schedules and instructions on the research and development tax concession 'previous years' homepage.