Research and development incentive schedule instructions 2014

To help you claim a research and development (R&D) tax offset in the Company tax return 2014 (NAT 0656).

About these instructions



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 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.

Publications and services

To find out how to get a publication referred to in these instructions, and for information about our other services, see More information.

Abbreviations and unfamiliar terms

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

There is also a list of Abbreviations.

Last modified: 07 Jul 2014QC 40277