Row |
Calculation element |
Amount |
|---|---|---|
(i) |
Amount eligible for R&D tax offset: C from table 21 |
$ |
B |
R&D tax offset entitlement: multiply (i) × 0.3 |
$ |
Transfer the amount at B to:
- U item 3 in part F of the Research and development tax concession schedule 2009, and
- U R&D tax offset in the Calculation statement on page 6 of the Company tax return 2009.
For more information, see:
- sections 73B and 73H to 73M of the ITAA 1936
- Research and development tax concession.