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Write at item 9 'Cooperative Research Centre (CRC) contributions' the amount of expenditure you have incurred as a monetary contribution under the CRC program. Separate the incurred expenditure at item 9 between Australian owned R&D activities (label Q) and foreign owned R&D activities (label R).
Expenditure you incur as a monetary contribution under the Cooperative Research Centre (CRC) program is not subject to the $20,000 notional deduction threshold. You will therefore be able to claim an R&D tax offset for this expenditure, regardless of the amount.
Last modified: 21 Dec 2012QC 26005
For further information on amounts incurred under the CRC program that you can claim see Contributions under the CRC program in our guide Research and development tax incentive - amounts you can claim.
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