Taxation and revenue collection
Expense Research And Development Research And Development Accounting Expenditure Add Back Amount
Status: Standard
- Definition
- Accounting expenses incurred on Research and Development (R&D) activities. Those expense amounts included at the expenditure labels at Calculation of total profit or loss on the company tax return, which relate to amounts that are subject to the R&D tax concession (Australian owned R&D tax concession and foreign owned R&D tax concession). Generally, these amounts include expense amounts for accounting purposes, related to R&D activities, for which different amounts will be claimed for income tax purposes.
- Unique identifier
- http://api.gov.au/definition/trc/de3341
- Used by
- Australian Taxation Office
- Type
- float
- Syntax specifics
- xbrl
- name : Expense.ResearchAndDevelopment.ResearchAndDevelopmentAccountingExpenditureAddBack.Amount
- period : duration
- classification : baf/bafpr/bafpr3.02.02
- API url
- https://api.gov.au/definitions/api/definition/trc/de3341