This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
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
If you know the title of the publication you want
Last modified: 01 Jun 2011QC 24211
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.