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

    Attention

    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
       

    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.

    Last modified: 01 Jun 2011QC 24211