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The R&D Tax Incentive is administered under the following legislation:

• Division 355 of the Income Tax Assessment Act 1997; and
• Part III of the Industry Research and Development Act 1986.

The Tax Laws Amendment (Research and Development) Bill 2010 Explanatory Memorandum provides a guide to the interpretation and intent of the sections of those acts that relate to the R&D Tax Incentive.

Two legislative instruments and their accompanying explanatory statements have been developed to support administration of the R&D Tax Incentive:

• Industry Research and Development Regulations 2011
• Industry Research and Development Regulations 2011 – Explanatory Statement
• Industry Research and Development Decision-making Principles 2011
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