More information

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

Publications

Publications referred to in these instructions

• Company tax return instructions 2010 (NAT 0669)
• Guide to depreciating assets 2010 (NAT 1996)
• Guide to the R&D tax concession*
• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• Industry Research and Development Act 1986
• Schedule 25A instructions 2010 (NAT 2639)
• Taxation Determination TD 98/1 - Income tax: does 'expenditure on research and development activities' in subsection 73B(27A) and sections 73C and 73D of the  Income Tax Assessment Act 1936, include 'core technology expenditure'?
• Taxation Ruling TR 2002/1 - Income tax: research and development: plant expenditure (pre 29 January 2001)

* A joint ATO - AusIndustry publication available on the:

• AusIndustry website - www.business.gov.au   
• ATO website - Research and development tax concession