The deductions that can be claimed as a part of the R & D Tax Incentive and are used to calculate the associated tax offset can not:

1.  Be taken into account by any entity in working out a deduction under any other Division of the Income Tax Assessment Act 1997 (ITAA 1997) for any income year; and

2. Cannot be taken into account by any entity in working out a tax offset under any other Division of the ITAA 1997 for any income year.

Please refer to Section 355-715 of ITAA 1997.