About who must complete the R&D schedule
You must complete and lodge a Research and development incentive schedule 2026 if you make a claim at item 21 Non-refundable R&D tax offset – label A or item 21 Refundable R&D tax offset – label U in your Company tax return 2026 for an R&D tax offset under the R&D tax incentive, Division 355 of the Income Tax Assessment Act 1997 (ITAA 1997).
If you have additional assessable income in relation to a clawback amount covered by Part B of this schedule, but aren't claiming a tax offset under the R&D tax incentive in this year of income:
- you don't need to complete the Research and development tax incentive schedule 2026
- you need to work out the clawback amount and include it at item 21 Clawback amounts – additional assessable income – label W and at item 7 Other assessable income – label B in the Company tax return 2026 (see Part B for information about how you work out your clawback amount).
If you have a deductible balancing adjustment amount covered by Part B of this schedule, but aren't claiming a tax offset under the R&D tax incentive in this year of income:
- you don't need to complete the Research and development incentive schedule 2026
- you need to work out the catch up deduction for the deductible balancing adjustment and include it at item 21 Balancing adjustments – catch up deduction – label X and at item 7 Other deductible expenses – label X in the Company tax return 2026 (see Part B for information to work out your deductible balancing adjustment).
Publishing R&D expenditure
We are required to publish a company’s claimed R&D expenditure 2 years after the end of the income year. We published the first data report in early October 2024 and we continue to publish the data report annually. For more information, see R&D tax incentive transparency reports.
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