Research and development tax concession: rulings, law and ATO interpretative decisions

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

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.

For detailed technical information about the R&D tax concession, refer to the following on our Legal Database: Rulings ATO interpretive decisions Primary Legislative Reference: section 73B of the Income Tax Assessment Act 1936 - Certain expenditure on research and development activities.

What to read/do next

For more information:

• refer to
• Guide to the research and development tax concession
• Research and development tax concession: frequently asked questions
• visit the Research and development tax concession homepage
• contact us or AusIndustry.