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Item 14

Last updated 1 June 2010

Residual feedstock expenditure

(relevant to Australian owned R&D only)

Residual feedstock expenditure is the lesser amount of the company's feedstock input and feedstock output for Australian owned R&D in the year of income.

If feedstock inputs are:

  • greater than feedstock outputs, write the outputs amount at W Residual feedstock expenditure
  • less than feedstock outputs, write the inputs amount at W Residual feedstock expenditure.

This is the residual feedstock expenditure, as defined in subsection 73B(1) of the ITAA 1936.


The residual feedstock expenditure will not be deductible at the concessional rate. It is claimable at 100%. Subsection 73B(14B) of the ITAA 1936 allows a deduction for residual feedstock expenditure.

End of attention

At W and X write the amount of residual feedstock expenditure.

The amount at W must equal the amount at X.