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Research and development tax incentive (BY)


The Research and Development schedule provides two worksheets:

Early balancing companies with a 2019 income year beginning prior to 1 July 2018, that wish to claim their expenditure under R&D tax concession for the 2019 year, should contact the ATO via e-mail to for further information in relation to their 2019 income tax return.

To make a claim at item 22 on the company return under Division 355 of the Income Tax Assessment Act 1997 (ITAA 1997), you must complete a Research and development incentive schedule.

The company may be entitled to claim the R&D tax incentive in the current year company return if it is an R&D entity that has registered its R&D activities with Innovation Australia through AusIndustry for the current income year.

To open the R&D tax incentive schedule:
  • Select PreparationSchedule > R&D tax incentive schedule (BY) or,

  • Open a Company return and select the schedule from the ATO schedules navigation pane, or

  • At item 21 click the label A Non-refundable R&D tax offset or click label U Refundable R&D tax offset, or

  • In the Calculation Statement click label M R&D recoupment tax.

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