BRIEF-Clean Seas Tuna announces H1 outlook

Jan 23 (Reuters) - Clean Seas Tuna Ltd CSS.AX :

* Expects that, including $6.157 million research and development tax rebate, after tax profit will be in range $3.6 million to $4.1 million for the 1st half FY 2014

* FY 2014 results expected to include abnormal non-cash income item arising from $3.9 million credit for deferred income

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