Guidance
Guidelines on the meaning of research and development for tax purposes
Explains what research and development (R&D) means for tax purposes.
Documents
Details
Guidelines on section 1006 Income Tax Act 2007.
Research and development (R&D) is defined for tax purposes in Section 1006 Income Tax Act 2007. This document explains in detail the definition of R&D for tax purposes.
Update March 2023
Guideline 15 shows the new treatment of mathematics R&D for tax purposes from 1 April 2023: mathematical advances in themselves are treated as science.
Updates to this page
Published 6 December 2010
Last updated 7 March 2023
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Guideline 15 shows the new treatment of mathematics R&D for tax purposes from 1 April 2023: mathematical advances in themselves are treated as science.
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First published.