If you answered 'No' to items 1 and 2 of Part E, you can claim the refundable tax offset.
Write at label Z1 'Total notional R&D deductions' the amount shown at label Z of Part A, Item 11.
Write at label U 'Refundable R&D tax offset' the amount calculated by multiplying the amount you have shown at label Z1 'Total notional R&D deductions' by 45%.
Transfer the amount at label U to the Company tax return 2012, item 22 label U 'Refundable R&D tax offset'.
You do not need to complete item 5.