Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) R&D-schedule: Lodge the R&D Tax Incentive schedule with the company tax return, consistent with the registration

An R&D entity claims the offset in its company income tax return by completing the Australian Taxation Office's R&D Tax Incentive schedule, after the activities are registered for the income year, and keeps the amounts and activities consistent with the registration and with any Board findings. The schedule is an ATO approved form requirement stated in the held guidance, not a Division 355 provision.