Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) 355-445: s 355-445 Make feedstock adjustments when R&D outputs are sold or used

Where the entity obtained offsets for expenditure on goods, materials or energy transformed or processed during R&D into tangible products, or on assets used to produce those inputs, and in the year a product (or its transformed form) is supplied or applied to the entity's own use (by it or a connected or affiliated entity), the clawback amount is the lesser of the feedstock revenue (market value apportioned by production cost) and the deductions reasonably attributable to producing the output.