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Table 16

Last updated 1 June 2010

Company:

 

The company's share of the Australian owned part of the adjusted increase (from I in table 15)

A

$

A   0.5

B

$

Transfer the amount at B to M item 3 in part D of the Research and development tax concession schedule 2010, and to M item 7 of the Company tax return 2010.

Print X in the Yes box at the top of part D of the Research and development tax concession schedule 2010.

Table 17: Calculation of your company's share of the foreign owned part of the adjusted increase in expenditure on R&D by the group

Increase in expenditure on foreign owned R&D by the eligible company (row a of column H in table 4)

A

$

Total increase in expenditure on foreign owned R&D by the eligible companies in the group (row f of column H in table 4)

B

$

Net increase in expenditure on foreign owned R&D by the group (row f of column G in table 4)

Note: If the figure at row f of column G in table 4 is negative, write 0 at this label.

C

$

Net increase in expenditure on Australian owned R&D by the group (row f of column G in table1)

Note: If the figure at row f of column G in table 1 is negative, write 0 at this label.

D

$

Adjusted increase in expenditure on R&D by the group (from E in table 14)

E

$

A   B

(Do not round this number.)

F

$

C + D

G

$

C   G

(Do not round this number.)

H

$

The company's share of the foreign owned part of the adjusted increase

(E   F   H)

I

$

Transfer the amount at I to:

A in table 18.

Note: If the figures at A, B, C or E above are zero, leave K item 2 in part E of the Research and development tax concession schedule 2010 blank (you are ineligible for the foreign owned R&D incremental tax concession), and print X in the No box at the top of part E of the Research and development tax concession schedule 2010. If you are ineligible, skip step 6.2 and go to Part F - R&D tax offset (eligible Australian owned expenditure only).

QC22870