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Research and development tax concession
  
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The research and development tax concession is an ongoing scheme designed to increase the level of R&D being conducted by Australian companies. It is broad-based, not industry specific, and market-driven with the applicant entity deciding upon the scope and timing of the research and development.
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Basic
Getting started
Contacts
Advanced
Eligibility and registration
Making a claim
Guides
Rulings, law & objections
Schedules and instructions
Transitional rules
175% Australian Premium
Guidance on eligibility for the 175% Australian Premium for research and development expenditure.
175% International Premium
Guidance on eligibility for the 175% International Premium for research and development expenditure.
Research and development tax concession: eligibility and registration
This document provides an outline of the basic eligibility and registration requirements of the research and development tax concession.
Claiming the research and development tax concession
Information you need to know and steps you need to take to claim the research and development tax concession.
Amending a claim to the research and development tax concession
This document provides instructions on how to amend a claim to the research and development tax concession for both the current and prior income years'.
175% Premium research and development tax concession
Guidance on claiming the 175% premium research and development (R&D) tax concession.
Research and development tax offset
This document contains information on the research and development tax offset including eligibility requirements, how to register and make a claim, and claim amounts.
Research and development tax concession: expenditure on Australian owned R&D
Information about when eligible companies can claim a deduction for expenditure on Australian owned research and development (R&D) and the conditions they must meet.
Research and development tax concession: expenditure on foreign owned R&D
Information about when eligible companies can claim a deduction for expenditure on foreign owned research and development (R&D) and the conditions they must meet.
An overview of the research and development tax concession
Broad overview information on the research and development tax concession with links to more detailed information.
Joint administration of the research and development tax concession
This document explains that the research and development tax concession is jointly administered and provides links to some general information regarding the concession.
Research and development tax concession: frequently asked questions
This document contains answers to frequently asked questions relating to the research and development tax concession.
Guide to the research and development tax concession
This guide is a comprehensive source of information on the research and development tax concession. Examples of information provided include eligibility requirements, registration of activities, and steps to making a claim.
An overview of the research and development tax concession
Broad overview information on the research and development tax concession with links to more detailed information.
Claiming the research and development tax concession
Information you need to know and steps you need to take to claim the research and development tax concession.
Amending a claim to the research and development tax concession
This document provides instructions on how to amend a claim to the research and development tax concession for both the current and prior income years'.
Joint administration of the research and development tax concession
This document explains that the research and development tax concession is jointly administered and provides links to some general information regarding the concession.
175% Premium research and development tax concession
Guidance on claiming the 175% premium research and development (R&D) tax concession.
Research and development tax concession: frequently asked questions
This document contains answers to frequently asked questions relating to the research and development tax concession.
Research and development tax offset
This document contains information on the research and development tax offset including eligibility requirements, how to register and make a claim, and claim amounts.
175% Australian Premium
Guidance on eligibility for the 175% Australian Premium for research and development expenditure.
175% International Premium
Guidance on eligibility for the 175% International Premium for research and development expenditure.
Guide to the research and development tax concession
This guide is a comprehensive source of information on the research and development tax concession. Examples of information provided include eligibility requirements, registration of activities, and steps to making a claim.
Research and development tax concession: 2011 schedule and instructions
Provides links to the R&D tax concession schedule, the automated Excel worksheet, and their respective instructions. These can be used by companies claiming research and development deductions in their 2011 company tax returns.
Research and development tax concession: eligibility and registration
This document provides an outline of the basic eligibility and registration requirements of the research and development tax concession.
Research and development tax concession: enquiries and contacts
This document contains ATO and AusIndustry contacts for enquiries relating to the research and development tax concession.
Research and development tax concession: expenditure on Australian owned R&D
Information about when eligible companies can claim a deduction for expenditure on Australian owned research and development (R&D) and the conditions they must meet.
Research and development tax concession: expenditure on foreign owned R&D
Information about when eligible companies can claim a deduction for expenditure on foreign owned research and development (R&D) and the conditions they must meet.
Research and development tax concession: rulings, law and ATO interpretative decisions
This document contains links to research and development tax concession related rulings, law and ATO interpretative decisions contained on our Legal Database.
Transition from the R and D tax concession to the R and D tax incentive
The R and D tax incentive replaced the R and D tax concession for years starting on or after 1 July 2011. You should consider whether any of the transitional arrangements in this document apply to you.
Research and development tax concession: 2011 schedule and instructions
Provides links to the R&D tax concession schedule, the automated Excel worksheet, and their respective instructions. These can be used by companies claiming research and development deductions in their 2011 company tax returns.
Research and development tax concession: enquiries and contacts
This document contains ATO and AusIndustry contacts for enquiries relating to the research and development tax concession.
Research and development tax concession: rulings, law and ATO interpretative decisions
This document contains links to research and development tax concession related rulings, law and ATO interpretative decisions contained on our Legal Database.
Transition from the R and D tax concession to the R and D tax incentive
The R and D tax incentive replaced the R and D tax concession for years starting on or after 1 July 2011. You should consider whether any of the transitional arrangements in this document apply to you.
  
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