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Note 6 - Research and Development Tax Rebate Receivable | 12 Months Ended
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Dec. 31, 2018
Notes to Financial Statements |
Research and Development Tax Rebate Receivable [Text Block] | NOTE 6: RESEARCH AND DEVELOPMENT TAX REBATE RECEIVABLE On May 23, 2017, Atossa formed a wholly-owned subsidiary in Australia called Atossa Genetics AUS Pty Ltd. The purpose of this subsidiary is to perform research and development activities (“R&D”) including our Phase 1 and Phase 2 Endoxifen clinical trials. Australia offers an R&D cash rebate of $0.435 per dollar spent on qualified R&D activities incurred in the country. For the years ended December 31, 2018 and 2017, the Company incurred qualified R&D expenses in Australia of approximately $851,000 and $824,000, respectively. The Company recorded a rebate receivable of approximately $370,000 and $358,000 at December 31, 2018 and 2017, respectively, and a corresponding credit to R&D expenses for the years then ended. At December 31, 2018, we had a total R&D rebate receivable of approximately $518,000 that included approximately $148,000 receivable remaining from the year ended December 31, 2017.

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