What to read/do next

Other publications you may need to refer to when completing the R&D schedule are:

• Company tax return 2008 instructions (NAT 0669)
• Guide to depreciating assets (NAT 1996)
• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• Industry Research and Development Act 1986

Taxation Ruling:

• TR 2002/1 - Income tax: research and development: plant expenditure (pre 29 January 2001)

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'?