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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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    Tax Laws Amendment (Research and Development) Act 2011 received royal assent on 8 September 2011. As a result, the R&D tax concession has been replaced by the R&D tax incentive for years of income beginning on or after 1 July 2011. These instructions reflect this new law for companies whose 2012 income year began on or after 1 July 2011.

    If you are an early balancing company with a 2012 income year beginning prior to 1 July 2011, and wish to claim your expenditure under the R&D tax concession for the 2012 year, email us at for further information about your 2012 income tax return.

    Last modified: 21 Dec 2012QC 26005