For the R&D tax incentive home page click this link to the ATO website. The Research and Development schedule provides two worksheets: Early balancing companies with a 2017 income 2018 income year beginning prior to 1 July 20162017, that wish to claim their expenditure under R&D tax concession for the 2017 year2018 year, should contact the ATO via e-mail to innovationtax@ato.gov.au for further information in relation to their 2017 2018 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 2017. The company may be entitled to claim the R&D tax incentive in the 2017 company 2018 company return if it is an R&D entity that has registered its R&D activities with Innovation Australia through AusIndustry for the 20162017-17 18 year of income. For a PDF version of the Research and Development Schedule BY showing ELS tags and Tax codes click this link Research and Development Schedule-BY.pdf | UI Expand |
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| title | To open the R&D tax incentive schedule: |
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| Select Preparation > Schedule > 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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CCH References 20-165 Research and development expenditure - activities 20-185 Associates, partnerships and CRCs | 
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