Research and development tax incentive schedule instructions 2024
Instructions to help you claim a research and development (R&D) tax offset in the Company tax return 2024.
Published 30 May 2024
How to get the research and development tax incentive schedule.
Who must complete the R&D tax incentive schedule and information we must publish about R&D expenditure.
Information about eligibility and who can claim the research and development tax incentive.
Instructions for completing the research and development tax incentive schedule.
Instructions for completing Part A – Calculation of notional R&D deduction.
Instructions for completing company information and preliminary calculation.
Instructions for completing Part B – Clawback amounts.
Instructions for completing Part C – R&D expenditure to associates.
Instructions for completing Part D – Aggregated turnover.
Instructions for completing Part E – R&D tax offset calculation.
Complete the declaration and lodge the research and development tax incentive schedule 2024.
QC101712