• 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

    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

    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 2011 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 2011. If you are ineligible, skip step 6.2 and go to Part F - R&D tax offset (eligible Australian owned expenditure only).

    Last modified: 01 Jun 2011QC 24211