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  • Notes on feedstock expenditure for items 6 and 14



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Feedstock expenditure items

    To find out how much to include at the feedstock expenditure items 6 and 14, first determine the following amounts:

    • feedstock expenditure - expenditure incurred in acquiring or producing materials or goods processed or transformed by the company in relevant research and development activities. It includes expenditure on energy directly input into processing or transforming these materials or goods
    • feedstock input - feedstock expenditure for materials or goods that were processed or transformed in research and development activities during the year of income
    • feedstock output - the sales proceeds or value of any products obtained during the year of income from processing or transforming the materials or goods that were feedstock expenditure. It is either the amount received or receivable for the products sold in arm's length transactions or, if sold in a non-arm's length transaction or not sold, the amount that would have been received if they had been sold in an arm's length transaction.
    Last modified: 12 Aug 2020QC 21746