- Research and development tax incentive
- ato.gov.au for general tax information and to download publications and rulings
Publications
Publications referred to in these instructions
- Company tax return instructions 2017
- Deductions for prepaid expenses 2017
- Guide to depreciating assets 2017 (NAT 1996)
- International dealings schedule instructions 2017
- About the program
- Who can claim
- Amounts you can claim
- Keeping records and calculating your notional deductions
- Clawback adjustment
- Expenditure incurred to an associate
- Feedstock adjustments
- For whom are R&D activities conducted?
- Grouping for aggregated turnover purposes
- Refundable and non-refundable tax offsets
- TR 2002/6 Income tax: Simplified Tax System: eligibility – grouping rules (*STS affiliate, control of non fixed trusts).
To get an ATO publication
- Order ATO publications
- see our legal database for taxation rulings and practice statements
- phone 1300 720 092.
If you are a tax agent
- go to taxagents.iorder.com.auExternal Link
- order by fax on 1300 361 462.
By phone
Business: 13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
Tax agents: 13 72 86
For enquiries from registered tax agents
Other services
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.com.auExternal Link
To help you claim a research and development (R&D) tax offset in the Company tax return 2017.