Private ruling: Eligibility to claim the R&D Tax Offset in the year ended 30 June 2011
Published: August 2013

Ruling: Q1: Is Company A eligible to claim a deduction for $X under subsection 73B(14) of the Income Tax Assessment Act 1936 (ITAA 1936) for the year ended 30 June 2011, for expenditure incurred on eligible direct costs? | A1: Yes. | Q2: Is Company A eligible to claim a deduction for $Y under subsection 73B(14) of the ITAA 1936 for the year ended 30 June 2011, for expenditure incurred on eligible apportionable expenses? | A2: No. | Q3: Is Company A eligible to claim a deduction for $Z under subsection 73BA(2) of the ITAA 1936 for the year ended 30 June 2011, for the decline in value of the Vehicle? | A3: Yes.