ato logo
Search Suggestion:

About these instructions

Last updated 9 August 2023

How these instructions will help you to complete the Research and development tax incentive schedule.

About the Research and development tax incentive schedule

These instructions will help you complete the Research and development tax incentive schedule 2023, which in turn will help you complete item 21 Research and development tax incentive in the Company tax return 2023 (NAT 0656). For more information about the R&D tax incentive, see Research and development tax incentive.

You can use our Research and development tax incentive calculator to help you complete the Research and development tax incentive schedule 2023. You can print a copy of the schedule when you have finished using the calculator. This schedule will be accepted for lodgment with an original tax return or an amendment request.

When we refer to 'you' in these instructions, we are referring to the company or the person responsible for completing the Research and development tax incentive schedule 2023 (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.

Get the publication

The Research and development tax incentive schedule instructions 2023 are not available in print.

You can download create and save a PDF copy (PDF, 266KB) from this webpage – select the PDF icon in the right-hand corner of this page then select Save as pdf.

Get the form

To get the Research and development tax incentive schedule 2023, there are 2 ways:

  1. Download Research and development tax incentive schedule 2023 (NAT 73794, PDF 206 KB)
  2. Order a copy through the ATO Publication Ordering service – search by typing in either, the NAT number '73794' or the form name 'Research and development tax incentive schedule'.

Abbreviations and unfamiliar terms

For an explanation of any terms used in these instructions that are unfamiliar to you, see Definitions and Abbreviations.

Continue to: Who must complete a Research and development tax incentive schedule?

QC72626