Research and development tax incentive schedule instructions for early balancing substituted accounting period (SAP) entities 2022

To help you claim a research and development (R&D) tax offset in the Company tax return 2022.

About these instructions

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

When we refer to 'you' in these instructions, we are referring to the company or the person responsible for completing the Research and development tax incentive schedule 2022 (NAT 73794). This publication is not a guide to income tax law. If you feel this publication does not fully cover your circumstances, get help from us or a registered tax adviser.

Changes to the Research and development tax incentive apply for income years commencing on or after 1 July 2021, therefore for early balancing entities with an early balancing substituted accounting period this will be the year that commences on or after 1 January 2022. If you are not one of these entities, use the Research and development tax incentive schedule instructions 2022.

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Abbreviations and unfamiliar terms

For an explanation of any terms used in these instructions that are unfamiliar to you, see Definitions and Abbreviations.