Instructions to help you claim a research and development (R&D) tax offset in the Company tax return 2023.
About these instructions
How these instructions will help you to complete the Research and development tax incentive schedule.
Who must complete a Research and development tax incentive schedule?
Information about who must complete the Research and development tax incentive schedule.
Who can claim the R&D tax incentive?
Information about eligibility and who can claim the Research and development tax incentive schedule.
Completing the Research and development tax incentive schedule
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.
Lodgment
Lodge the completed Research and development tax incentive schedule 2023 with the Company tax return 2023.
Definitions
Find the definitions for terms we use in these instructions.
Abbreviations
For names or technical terms, each abbreviation is spelled out in full the first time it is used.