Online
- ato.gov.au/randdtaxincentive for more information on the R&D tax incentive
- ato.gov.au for general tax information and to download publications and rulings
- Research & development tax incentiveExternal Link on the Department of Industry, Innovation and Science website.
Publications
Publications referred to in these instructions
- Company tax return instructions 2014 (NAT 0669)
- Deductions for prepaid expenses 2014 (NAT 4170)
- Guide to depreciating assets 2014 (NAT 1996)
- International dealings schedule instructions 2014
- Research and development tax incentive – about the program
- Research and development tax incentive – who can claim
- Research and development tax incentive – amounts you can claim
- Research and development tax incentive – keeping records and calculating your notional deductions
- Research and development tax incentive – clawback adjustment
- Research and development tax incentive – expenditure incurred to an associate
- Research and development tax incentive – feedstock adjustments
- Research and development tax incentive – for whom are the R&D activities conducted?
- Research and development tax incentive – grouping for aggregated turnover purposes
- Research and development tax incentive – refundable and non-refundable tax offsets
- TR 2002/6 Income tax: Simplified Tax System: eligibility – grouping rules (*STS affiliate, control of non-fixed trusts).
To get an ATO publication
- search ato.gov.au for publications and forms
- see our Legal database on ato.gov.au or our external legal database for taxation rulings and practice statements
- phone 1300 720 092
If you are a tax agent
- go to taxagents.iorder.com.auExternal Link
- order by fax on 1300 361 462.
By phone
- Business 13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
- Tax agents 13 72 86
For enquiries from registered tax agents.
Other services
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.com.auExternal Link
To help you claim a research and development (R&D) tax offset in the Company tax return 2014 (NAT 0656).