Other publications you may need to refer to when completing the R&D schedule are:
- Company tax return 2007 instructions (NAT 0669-6.2007)
- Guide to depreciating assets(NAT 1996-6.2006)
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Industry Research and Development Act 1986
Taxation Ruling:
- IT 2442 - Income tax: concession for eligible research and development expenditure
- IT 2451 - Income tax: investor funding of research and development activities
- IT 2552A (Addendum) - Income tax: research and development (R&D) - costing of expenditure
Taxation Determination:
- TD 98/1 - Income tax: does 'expenditure on research and development activities' in subsection 73B(27A) and sections 73C and 73D of the Income Tax Assessment Act 1936 include 'core technology expenditure'?