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Research and development tax concession instructions for Excel spreadsheet version 2007.

Last updated 23 June 2008

These instructions will help you use and complete the Excel spreadsheet version of the Research and development tax concession schedule 2007 (the R&D schedule) and the research and development (R&D) items on the Company tax return 2007.

When we refer to 'you' in these instructions, we are referring to the person responsible for completing the schedule.

This publication is NOT a guide to income tax law. Please get help from the Tax Office or a recognised tax adviser if you feel this publication does not fully cover your circumstances.

Other resources that you may need to refer to are listed in 'What to read/do next' and in each section of these instructions.

Abbreviations and unfamiliar terms

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