Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) 355-480: s 355-480 Claim earlier-year associate expenditure only when paid and not otherwise claimed

Expenditure incurred to an associate in an earlier income year on registered R&D activities meeting s 355-210 is notionally deductible in the year it is paid, but only if, by the time the return for the year before was lodged, the entity had neither deducted it nor obtained another tax offset for it under any other Division; any entitlement under the other Division ceases to that extent.