Concessions Tax Concession Research And Development Tax Offset Non Refundable Carried Forward Amount The amount of Research and Development (R&D) non refundable tax offset carried forward to the next year. Tax Concession Research And Development Tax Offset Non Refundable Utilised Amount The amount of Research and Development (R&D) non refundable tax offset to be utilised in current year. Tax Concession Research And Development Tax Offset Turnover Exclusion Amount The amounts excluded from the aggregated turnover. Tax Concession Research and Development Write Back Of Accounting Expenditure Amount This is the write-back of Research and Development (R&D) accounting expenditure. On the Research and Development (R&D) Schedule at Preliminary Calculation inform the write-back of R&D accounting expenditure for the amounts included at the appropriate expenditure labels at Information statement - Calculation of total profit or loss on the Company tax return field. The amount shown at Preliminary Calculation on the R&D Schedule must be the same as the amount shown at Information statement - Reconciliation to taxable income or loss - Accounting expenditure in item 6 subject to R&D tax incentive on the company tax return. If expense amounts for R&D deductions at Information statement - Calculation of total profit or loss on the company tax return have not been included (for example, those amounts are capitalised) write zero 0 at Preliminary Calculation on the R&D tax incentive schedule and Information statement - Reconciliation to taxable income or loss - Accounting expenditure in item 6 subject to R&D tax concession on the company tax return. For consolidated groups - If aggregated expenditure has been used for accounting R&D expenditure under Information statement - Calculation of total profit or loss on the company tax return, add back the full amount of this aggregated expenditure at the fields Information statement - Reconciliation to taxable income or loss - Accounting expenditure in item 6 subject to R&D tax concession on the company tax return.