Joint administration of the research and development tax concession

The research and development (R&D) tax concession is a joint initiative of the ATO and 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.

Eligibility of R&D activities and registration

Innovation Australia (the Board) assisted by AusIndustry is responsible for certain areas of the concession including:

• working out if the R&D activities being claimed are eligible
• the registration of eligible companies.

For more information about eligibility and registration, refer to the AusIndustry website.

Making a claim

We are responsible for working out if expenditure claimed by companies in relation to their R&D activities is eligible. Companies claim the R&D tax concession by completing the relevant boxes on their income tax return and R&D tax concession schedule.

For more information about claiming the R&D tax concession, refer to the Research and development tax concession homepage.

What to read/do next

For more information:

• refer to
• Frequently asked questions
• Eligibility and registration requirements
• Claiming the research and development tax concession
• contact us or AusIndustry.