Publications referred to in these instructions
- Company tax return instructions 2011 (NAT 0669)
- Guide to depreciating assets 2011 (NAT 1996)
- Guide to the R&D tax concession, available at www.business.gov.au and www.ato.gov.au
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Industry Research and Development Act 1986
- Schedule 25A instructions 2011 (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)
To get an ATO publication
- go to www.ato.gov.au/publications for publications, taxation rulings, practice statements and forms
- phone 1300 720 092
- visit one of our shopfronts
If you are a tax agent
- go to https://taxagents.iorder.com.au
- order by fax on 1300 361 462
- for queries on your order, phone 1300 720 092
If you know the title of the publication you want
and you can quote your Australian business number (ABN), you may order it through our automated speech recognition system operating 24 hours a day, every day, phone 13 72 26.