These instructions are to help you claim a research and development (R&D) tax offset in the Company tax return 2014 (NAT 0656).
When we refer to 'you' in these instructions, we are referring to the person responsible for completing the Research and development tax incentive schedule 2014 (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 recognised tax adviser.
Find out about:
- Introduction
- Before you complete the Research and development tax incentive schedule
- Completing the Research and development tax incentive schedule
- Part A – Calculation of notional R&D deduction
- Part B – Feedstock
- Part C – Clawback – R&D recoupment tax
- Part D – R&D expenditure to associates
- Part E – R&D tax offset calculation
- Lodgment
- Definitions
- Abbreviations
- More information
See also
- For more information about the R&D tax incentive, go to Research and development tax incentive.