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'.
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'.