• Item 11 Total notional R&D deduction (X plus Y)

    Attention

    Warning:

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

    End of attention

    Write at label Z item 11 'Total notional R&D deductions (X plus Y)' the sum of the amounts shown at label X and label Y in item 10 Total of allocated notional deductions'.

    Danger

    If the amount shown at label Z item 11 'Total notional R&D deductions (X plus Y)' is less than $20,000, you will only be able to claim an R&D tax offset for amounts shown at:

    • item 1 'R&D expenditure - Research service provider (RSP)'
    • item 9 'Cooperative Research Centre (CRC) contributions'.
    End of danger
    Last modified: 21 Dec 2012QC 26005