• About these instructions

    These instructions will help you use and complete the Excel spreadsheet version of the Research and development tax concession schedule 2008 (the R&D schedule) and the research and development (R&D) items on the Company tax return 2008.

    When we refer to 'you' in these instructions, we are referring to the person responsible for completing the schedule.

    This publication is NOT a guide to income tax law. Please get help from the Tax Office or a recognised tax adviser if you feel this publication does not fully cover your circumstances.

    Other resources that you may need to refer to are listed in 'What to read/do next' and in each section of these instructions.

    Abbreviations and unfamiliar terms

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    For an explanation of any terms used in these instructions that are unfamiliar to you, see the 'list of definitions' and the 'list of abbreviations'.

    Last modified: 30 Jun 2008QC 21104