Guidance

Guidelines on the meaning of research and development for tax purposes

Explains what research and development (R&D) means for tax purposes.

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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 + show all updates
  1. 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.

  2. First published.

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