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Completing the R&D schedule for early balancing SAP entities

Last updated 18 September 2022

Instructions for completing the Research and development tax incentive schedule.

Completing company information and preliminary calculation
Instructions for completing company information and preliminary calculation.

Part A – Calculation of notional R&D deduction
Instructions for completing Part A – Calculation of notional R&D deduction.

Part B – Clawback amounts
Instructions for completing Part B – Clawback amounts.

Part C – R&D expenditure to associates
Instructions for completing Part C – R&D expenditure to associates.

Part D – Aggregated turnover
Instructions for completing Part D – Aggregated turnover.

Part E – R&D tax offset calculation
Instructions for completing Part E – R&D tax offset calculation.

Taxpayer's declaration
Complete the declaration on the Research and development tax incentive schedule.

QC69625