Research and development tax incentive schedule instructions 2023 Instructions to help you claim a research and development (R&D) tax offset in the Company tax return 2023. About these instructionsHow these instructions will help you to complete the Research and development tax incentive schedule. Who must complete a Research and development tax incentive schedule?Information about who must complete the Research and development tax incentive schedule. Who can claim the R&D tax incentive?Information about eligibility and who can claim the Research and development tax incentive schedule. Completing the Research and development tax incentive scheduleInstructions for completing the Research and development tax incentive schedule. Completing company information and preliminary calculationInstructions for completing company information and preliminary calculation. Part A – Calculation of notional R&D deductionInstructions for completing Part A – Calculation of notional R&D deduction. Part B – Clawback amountsInstructions for completing Part B – Clawback amounts. Part C – R&D expenditure to associatesInstructions for completing Part C – R&D expenditure to associates. Part D – Aggregated turnoverInstructions for completing Part D – Aggregated turnover. Part E – R&D tax offset calculationInstructions for completing Part E – R&D tax offset calculation. Taxpayer's declarationComplete the declaration on the Research and development tax incentive schedule. LodgmentLodge the completed Research and development tax incentive schedule 2023 with the Company tax return 2023. DefinitionsFind the definitions for terms we use in these instructions. AbbreviationsFor names or technical terms, each abbreviation is spelled out in full the first time it is used. Last modified: 10 Aug 2023QC 72626