Guide to 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, with whom we developed the Guide to the research and development tax concession. This publication comprises three portable document format (PDF) documents available for download from the AusIndustry website.

Access the Guide to the research and development tax concession. Part C of Guide to the R&D tax concession is also available on our Legal Database.

What to read/do next

For more information:

• refer to the R&D tax concession
• frequently asked questions
• information products
• rulings, law and ATO interpretative decisions
• visit the Research and development tax concession homepage
• contact us or AusIndustry.