Publications
Publications referred to in these instructions
- Company tax return instructions 2010 (NAT 0669)
- Guide to depreciating assets 2010 (NAT 1996)
- Guide to the R&D tax concession*
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Industry Research and Development Act 1986
- Schedule 25A instructions 2010 (NAT 2639)
- 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'?
- Taxation Ruling TR 2002/1 - Income tax: research and development: plant expenditure (pre 29 January 2001)
* A joint ATO - AusIndustry publication available on the:
- AusIndustry website - www.business.gov.au
- ATO website - Research and development tax concession