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: 01 Jun 2011QC 24211