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

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    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:

    Last modified: 02 Jun 2010QC 22870