Research and development tax incentive schedule instructions 2024
Instructions to help you claim a research and development (R&D) tax offset in the Company tax return 2024.
Published 30 May 2024
How to get the research and development tax incentive schedule.
Who must complete the R&D tax incentive schedule and information we must publish about R&D expenditure.
Information about eligibility and who can claim the research and development tax incentive.
Instructions for completing the research and development tax incentive schedule.
Instructions for completing company information and preliminary calculation.
Instructions for completing Part A – Calculation of notional R&D deduction.
Instructions for completing Part B – Clawback amounts.
Instructions for completing Part C – R&D expenditure to associates.
Instructions for completing Part D – Aggregated turnover.
Instructions for completing Part E – R&D tax offset calculation.
Complete the declaration and lodge the research and development tax incentive schedule 2024.
QC101712