To help you claim a research and development (R&D) tax offset in the Company tax return 2021 (NAT 0656).
About these instructions
When we refer to 'you' in these instructions, we are referring to the person responsible for completing the Research and development tax incentive schedule 2021 (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 us or a registered tax adviser.
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Abbreviations and unfamiliar terms
For an explanation of any terms used in these instructions that are unfamiliar to you, see Definitions and Abbreviations.