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  • Eligibility

    You assess for yourself whether or not your entity is eligible to register R&D activities and claim R&D tax offsets in any given year.

    Broadly speaking, your eligibility to claim R&D tax offsets will depend on whether or not you are an R&D entity and, if you are, whether or not you have incurred notional deductions of at least $20,000 on eligible R&D activities.

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    Last modified: 01 Mar 2016QC 24591