Table 22: Calculation of the R&D tax offset | Australian Taxation Office

Table 22: Calculation of the R&D tax offset
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End of attention

Amount eligible for R&D tax offset:

C from table 21

(i)

$

R&D tax offset entitlement:

multiply (i) 0.3

B

$

Transfer the amount at B to:
- U item 3 in part F of the Research and development tax concession schedule 2010, and
- U R&D tax offset in the Calculation statement on page 8 of the Company tax return 2010.
For more information, see:
- sections 73B, 73J, 73I and 73H to 73M of the ITAA 1936
- Guide to the R&D tax concession.
Last modified: 02 Jun 2010QC 22870