• Introduction

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    These instructions will help you complete the Research and development tax incentive schedule 2012, which in turn will help you complete the items for the research and development (R&D) tax offset, in item 22 of the Company tax return 2012 (NAT 0656). More information about the R&D tax incentive is available from www.ato.gov.au/randdtaxincentive.

    From 1 July, a web-based calculator will be also available which will assist you with completing the Research and development tax incentive schedule. A printable version of the schedule is available at the completion of this calculator. A printed schedule provided by this calculator will be accepted for lodgment with an original tax return or an amendment request.

    Last modified: 21 Dec 2012QC 26005