• Research and development incentive schedule instructions 2013

    To help you claim a research and development (R&D) tax offset in the Company tax return 2013 (NAT 0656).

    About these instructions

    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

    When we refer to 'you' in these instructions, we are referring to the person responsible for completing the Research and development tax incentive schedule 2013 (NAT 73794). This publication is not a guide to income tax law. If you feel this publication does not fully cover your circumstances, get help from the ATO or a recognised tax adviser.

    Publications and services

    To find out how to get a publication referred to in these instructions, and for information about our other services, see More information.

    Abbreviations and unfamiliar terms

    For an explanation of any terms used in these instructions that are unfamiliar to you, see the list of Definitions.

    There is also a list of Abbreviations.

    Last modified: 02 Aug 2013QC 35616