• ## Table 3: Calculation of increase in expenditure on Australian owned R&D

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

End of attention
 Company 1 Company 2 Company 3 Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-1 year of income (from D in table 2.2) A \$ \$ \$ Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-2 year of income (from D in table 2.3) B \$ \$ \$ Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-3 year of income (from D in table 2.4) C \$ \$ \$ Total (A + B + C) D \$ \$ \$ Average reduced incremental expenditure on Australian owned R&D for theY-1, Y-2 and Y-3years (D   3) E \$ \$ \$ Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y0 year of income (from D in table 2.1) F \$ \$ \$ Change in expenditure on Australian owned R&D (F - E) G \$ \$ \$ If G above is a negative number, write 0 at H. Otherwise, this is equal to the amount shown at G. This is the increase in expenditure on Australian owned R&D. H \$ \$ \$ Transfer the amount at D for each company to: column E in table 1 for each company. Transfer the amount at E for each company to: column F in table 1 for each company. Transfer the amount at G for each company to: column G in table 1 for each company. Transfer the amount at H for each company to: column H in table 1 for each company, and A in table 15 for the claimant company only. If the result at H is zero, leave M item 3 in part D of the Research and development tax concession schedule 2011 blank (you are ineligible for the Australian owned R&D incremental tax concession), and print X in the No box at the top of part D of the Research and development tax concession schedule 2011.

Note: If you are grouped with more than three companies, you will need to complete additional copies of table 3.