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  • Item 3



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    Grants and recoupments attributable to expenditure on foreign owned R&D

    At F item 3 show the total amounts of government grants and recoupments attributable to expenditure on foreign owned R&D.

    Note: The amounts included at A item 2 and F item 3 are used to calculate the relevant expenditure to be used in determining entitlement to the Australian owned R&D - extra incremental 50% deduction and the Foreign owned R&D - extra incremental 75% deduction on the Company tax return 2009. If you are not claiming any of these deductions, you do not need to complete A item 2 or F item 3. For more information about the effect of grants on the calculation of your entitlement to either of these deductions, see Research and development tax concession.

    Last modified: 12 Aug 2020QC 21746