|
R&D claim: L from part A or the amount from step 3, if applicable |
(g) |
$ |
|
Australian owned R&D - extra incremental 50% deduction: M in part D of the Research and development tax concession schedule 2010 |
(h) |
$ |
|
Amount eligible for R&D tax offset (g + h). |
C |
$ |
Transfer the amount at C in table 21 to:
- (i) in table 22
- Y item 2 in part F of the Research and development tax concession schedule 2010, and
- YR&D tax offset, if chosen item 7 on page 5 of the Company tax return 2010.
If you write an amount at Y R&D tax offset, if chosen item 7 on page 5 of the Company tax return 2010, the company may be taken to have chosen the R&D tax offset instead of the tax deduction. If you do not wish to choose the tax offset, do not show any amount at Y R&D tax offset, if chosen.
End of attentionCalculate the amount of the R&D tax offset the company can claim as follows, using table 22:
|
amount eligible for tax offset 30% |
which is the amount at Y R&D tax offset, if chosen item 7, multiplied by 30%.