Item 6 R&D expenditure - Paid to associates in the current year
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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Write at item 6 R&D expenditure - Paid to associates in the current year' the total amount of expenditure you have incurred and paid to your associates in the 2011-12 income year, to the extent that it has been incurred on R&D activities.
Apportion the company's expenditure between R&D activities and other activities that the company undertakes. Show expenditure on R&D activities only at this label.
Transfer this amount to Part D label E3 'R&D expenditure paid to associates in the current year'.
Separate the expenditure at item 6 between Australian owned R&D activities (label K) and foreign owned R&D activities (label L).
You cannot claim this type of expenditure on R&D activities unless your total notional deduction amount is at least $20,000.
If you have incurred expenditure to your associate, but it is not paid this income year, do not include that amount at item 6 label K or Label L. For more information about how you treat this expenditure that is incurred but not yet paid, refer to Part D - R&D expenditure to associates in these instructions.
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Last modified: 21 Dec 2012QC 26005
For further information about what amounts may be claimed as 'Expenditure paid to associates in the current year' see:
For further information about apportioning your expenditure between R&D activities and non-R&D activities, see Research and development tax incentive - Keeping records and calculating your notional deductions.
End of further information