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  • Table 22: Calculation of the R&D tax offset



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

    End of attention

    Amount eligible for R&D tax offset:

    C from table 21



    R&D tax offset entitlement:

    multiply (i)   0.3



    Transfer the amount at B to:

    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