When R&D appear in Revenue, I am certain its a grant not tax...

When R&D appear in Revenue, I am certain its a grant not tax concessions. Tax concessions only given after financial statements are prepared, return lodged, then R&D tax incentive or concessions only if it had approval as R&D from AusIndustry. You dont include tax concessions as revenue before lodging the return. Its easy to mix up R&D tax concessions and Grant given by AusIndustry. You dont lodge the tax return you dont get R&D tax concession but you get Grant without lodging a tax return as its not ATO that gives the Grant.