Amount eligible for R&D tax offset: C from table 21 |
(i) |
$ |
R&D tax offset entitlement: multiply (i) 0.3 |
B |
$ |
Transfer the amount at B to:
- U item 3 in part F of the Research and development tax concession schedule 2011, and
- U R&D tax offset in the Calculation statement on page 8 of the Company tax return 2011.
For more information, see:
- sections 73B, 73J, 73I and 73H to 73M of the ITAA 1936
- Guide to the R&D tax concession.