Information Publication Scheme (IPS)

The following information is published under the Information Publication Scheme (IPS) for the R&D Tax Concession:

• What we do
• Our lists
• Our policies

What we do

Information about our work including the functions and decision making powers within AusIndustry related to the R&D Tax Concession.

• Application for Registration of R&D Activities  
• Compliance Continuum Flowchart  
• Compliance Model 
• Guide to the R&D Tax Concession    
• Guideline for Overseas Research and Development Activities  
• Guideline for Research and Development Plans
• Information Sheet - Managing Compliance
• Information Sheet - Overseas R&D
• Information Sheet- Record Keeping and Best Practice R&D Planning
• R&D Tax Concession - Overview 
 

Our lists

Includes AusIndustry Contracts, grants and appointments and links to data sets.

• Registered Agency Listing 

Our policies

Divisional policies, including fact sheets, related to the R&D Tax Concession.

• Information Sheet - 175 per cent Incremental (Premium)
• Information Sheet - 175 per cent International Premium  
• Information Sheet - Companies which also act as Trustees
• Information Sheet - Core Technology for R&D 
• Information Sheet - Clawback and the R&D Tax Offset
• Information Sheet - Clawback for Research and Development 
• Information Sheet - Feedstock for R&D  
• Information Sheet - Grouping Provisions
• Information Sheet - On Own Behalf Provisions
• Information Sheet - Plant and Depreciating Assets Expenditures
• Information Sheet - R&D Tax Concession
• Information Sheet - Tax Offset
• Information Sheet - Voluntary Contributions or Levy Payments
• Information Bulletin: No. 55, December 2010
• Information Bulletin: No. 56, March 2011
• Information Bulletin: No. 57, July 2011