• Research and development tax concession

    The R&D Tax Incentive replaced the R&D Tax Concession on 1 July 2011.

    To claim expenses for R&D expenditure incurred in an income year starting before 1 July 2011, continue to use the R&D Tax Concession.

    To claim expenses for R&D expenditure incurred in an income year starting on or after 1 July 2011, use the R&D Tax Incentive.

    Special transitional arrangements were established to broadly address some situations that extend over income years where both the R&D tax concession provisions and the R&D tax incentive provisions apply.

    See also:

    Next step:

    Last modified: 13 Jan 2017QC 16887