Item 15

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Total of allocated base amounts

(relevant to Australian owned and foreign owned R&D)

Calculate A, B, C and D at item 15 by adding each column. The amount at:

• A is the total of base amounts for items 1 to 14, treating any amounts in items 8 and 11 as negative numbers
• B is the total of the 'claimable at 100%' amounts for items 1 to 14, treating any amounts in items 8 and 11 as negative numbers
• C is the total of the 'claimable at 125%' amounts for items 1 to 14, treating any amount in item 11 as a negative number
• D is the total of the amounts of foreign owned R&D expenditure in items 1, 2, 3, 4 and 6.

As with the base amounts, the amount at A must equal the total of the amounts at B, C and D. If the amounts at A, B or C are negative, print code L in the relevant adjacent box.