Concessions Tax Concession Research And Development Notional Deductions Clinical Trials Amount The amount of notional deduction for the research and development clinical trials expenditure. Tax Concession Research And Development Notional Deductions Non Refundable Amount The amount of non refundable notional deduction of an entity's expenditures on research and development activities. Tax Concession Research And Development Notional Deductions Refundable Amount The amount of refundable notional deduction of an entity's expenditures on research and development activities. Tax Concession Research And Development Tax Offset Refundable To Non Refundable Converted Amount The amount of research and development refundable tax offset converted to non-refundable tax offset.