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

Last updated 20 December 2012

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

QC26005