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 referred to in these instructions

  • Company tax return instructions 2011 (NAT 0669)
  • Guide to depreciating assets 2011 (NAT 1996)
  • Guide to the R&D tax concession, available at and
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Industry Research and Development Act 1986
  • Schedule 25A instructions 2011 (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)

To get an ATO publication

  • go to for publications, taxation rulings, practice statements and forms
  • phone 1300 720 092
  • visit one of our shopfronts

If you are a tax agent

If you know the title of the publication you want
and you can quote your Australian business number (ABN), you may order it through our automated speech recognition system operating 24 hours a day, every day, phone 13 72 26.

Last modified: 01 Jun 2011QC 24211