Company 1

Company 2

Company 3

Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-1 year of income

A

$

$

$

Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-2 year of income

B

$

$

$

Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-3 year of income

C

$

$

$

Total reduced notional expenditure on foreign owned R&D

(A + B + C)

D

$

$

$

Average reduced notional expenditure on foreign owned R&D for the Y-1, Y-2 and Y-3 years

(D   3)

E

$

$

$

Reduced expenditure on foreign owned R&D by the eligible company in its group membership period for the Y0 year of income (E in table 5)

F

$

$

$

Change in expenditure on foreign owned R&D

(F - E)

G

$

$

$

If G above is a negative number, write 0 at H. Otherwise, H is equal to the amount shown at G. This is the increase in expenditure on foreign owned R&D.

H

$

$

$

Transfer the amount at D for each company to:

• column E in table 4 for the relevant company.

Transfer the amount at E for each company to:

• column F in table 4 for the relevant company.

Transfer the amount at G for each company to:

• column G in table 4 for the relevant company.

Transfer the amount at H for each company to:

• column H in table 4 for the relevant company
• A in table 17 for the claimant company only.

If the result at H is zero, leave K item 2 in part E of the Research and development tax concession schedule 2010 blank as you are ineligible for the foreign owned R&D incremental tax concession. Also print X in the No box at the top of part E of the Research and development tax concession schedule 2010.