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# List of tables

Last updated 11 August 2020

Table 1: Australian owned R&D incremental tax concession calculation - s73RA and 73RC steps

Row

Company

A Y0
Reduced expenditure on Australian owned R&D
D, table 2.1

B Y-1
Reduced expenditure on Australian owned R&D
D, table 2.2

C Y-2
Reduced expenditure on Australian owned R&D
D, table 2.3

D Y-3
Reduced expenditure on Australian owned R&D
D, table 2.4

E Total of columns B, C and D
D, table 3

F Column E divided by 3
E, table 3

G Column A minus column F
G, table 3

H Zero if column G is negative
H, table 3

a

-

-

-

-

-

-

-

-

-

b

-

-

-

-

-

-

-

-

-

c

-

-

-

-

-

-

-

-

-

d

-

-

-

-

-

-

-

-

-

e

Group members - totals from additional table

-

-

-

-

-

-

-

-

f

Total of eligible company and group

-

-

-

-

-

-

-

-

Table 2.1: Calculation of the reduced expenditure on Australian owned R&D for the Y0 year of income

Row

Calculation element

Company 1

Company 2

Company 3

A

Incremental expenditure (step 2.1.1)

\$

\$

\$

B

Adjustments to incremental expenditure (step 2.1.2)

Receipt of grants - initial clawback amount attributable to incremental expenditure (step 2.1.3)

\$

\$

\$

C

Reduced expenditure on Australian owned R&D (step 2.1.4)

\$

\$

\$

D

(A + BC) (Write 0 if negative.)

\$

\$

\$

Transfer the amount at D for each company to:

• table 1 or additional table (if used) of these instructions, for each relevant company for the year of income
• item 1 in part D of the Research and development tax concession schedule 2009 or additional table (if used) for the company, for the year of income, and
• F in table 3 of these instructions.

Note: If you are grouped with more than three companies, you will need to complete additional copies of tables 2.1 to 2.4.

Table 2.2: Calculation of the reduced expenditure on Australian owned R&D for the Y-1 year of income

Row

Calculation element

Company 1

Company 2

Company 3

A

Incremental expenditure (step 2.1.1)

\$

\$

\$

B

Adjustments to incremental expenditure (step 2.1.2)

\$

\$

\$

C

Receipt of grants - initial clawback amount attributable to incremental expenditure (step 2.1.3)

\$

\$

\$

D

Reduced expenditure on Australian owned R&D (step 2.1.4)

(A + B − C) (Write 0 if negative.)

\$

\$

\$

Transfer the amount at D for each company to:

• table 1 or additional table (if used) of these instructions, for each relevant company for the year of income
• item 1 in part D of the Research and development tax concession schedule 2009 or additional table (if used) for the company, for the year of income, and
• A in table 3 of these instructions.
Table 2.3: Calculation of the reduced expenditure on Australian owned R&D for the Y-2 year of income

Row

Calculation element

Company 1

Company 2

Company 3

A

Incremental expenditure (step 2.1.1)

\$

\$

\$

B

Adjustments to incremental expenditure (step 2.1.2)

\$

\$

\$

C

Receipt of grants - initial clawback amount attributable to incremental expenditure (step 2.1.3)

\$

\$

\$

D

Reduced expenditure on Australian owned R&D (step 2.1.4)

(A + BC) (Write 0 if negative.)

\$

\$

\$

Transfer the amount at D for each company to:

• table 1 or additional table (if used) of these instructions, for each relevant company for the year of income
• item 1 in part D of the Research and development tax concession schedule 2009 or additional table (if used) for the company, for the year of income, and
• B in table 3 of these instructions.
Table 2.4: Calculation of the reduced expenditure on Australian owned R&D for the Y-3 year of income

Row

Calculation element

Company1

Company 2

Company 3

A

Incremental expenditure (step 2.1.1)

\$

\$

\$

B

Adjustments to incremental expenditure (step 2.1.2)

\$

\$

\$

C

Receipt of grants - initial clawback amount attributable to incremental expenditure (step 2.1.3)

\$

\$

\$

D

Reduced expenditure on Australian owned R&D (step 2.1.4)

(A + BC) (Write 0 if negative.)

\$

\$

\$

Transfer the amount at D for each company to:

• table 1 or additional table (if used) of these instructions, for each relevant company for the year of income
• item 1 in part D of the Research and development tax concession schedule 2009 or additional table (if used) for the company, for the year of income, and
• C in table 3 of these instructions.
Table 3: Calculation of increase in expenditure on Australian owned R&D

Row

Calculation element

Company 1

Company 2

Company 3

A

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)

\$

\$

\$

B

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)

\$

\$

\$

C

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)

\$

\$

\$

D

Total (A + B + C)

\$

\$

\$

E

Average reduced incremental expenditure on Australian owned R&D for theY-1, Y-2 and Y-3 years

(D ÷ 3)

\$

\$

\$

F

Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-0 year of income (from D in table 2.1)

\$

\$

\$

G

Change in expenditure on Australian owned R&D

(FE)

\$

\$

\$

H

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.

\$

\$

\$

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 of 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 2009 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 2009.

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

Table 4: Foreign owned R&D incremental tax concession calculation - s73RB and 73RD steps

Row

Campany

A Y0
E, table 5

B Y-1
A, table 6

C Y-2
B, table 6

D Y-3
C, table 6

E Total of columns B, C and D
D, table 6

F Column E divided by 3
E, table 6

G Column A minus column F
G, table 6

H Zero if column G is negative
H, table 6

a

-

-

-

-

-

-

-

-

-

b

-

-

-

-

-

-

-

-

-

c

-

-

-

-

-

-

-

-

-

d

-

-

-

-

-

-

-

-

-

e

Group members - totals from additional table

-

-

-

-

-

-

-

-

f

Total of eligible company and group

-

-

-

-

-

-

-

-

Table 5: Calculation of the reduced expenditure on foreign owned R&D for Y0 year of income

Row

Calculation element

Company 1

Company 2

Company 3

A

Foreign owned R&D expenditure from part A of the Research and development tax concession schedule 2009 (step 3.1.1)

\$

\$

\$

B

Adjustments to foreign owned R&D expenditure (step 3.1.2)

\$

\$

\$

C

Expenditure on foreign owned R&D (A + B)

\$

\$

\$

D

Receipt of grants - initial clawback amount attributable to incremental expenditure (step 3.1.3)

\$

\$

\$

E

Reduced expenditure on foreign owned R&D (step 3.1.4)

(CD) (Write 0 if negative.)

\$

\$

\$

Transfer the amount at E for each company to:

Note: If you are grouped with more than three companies, you will need to complete additional copies of table 5. Also, if you did not have a nil expenditure year for the Y-1, Y-2 and Y-3 years, you will need to use additional copies of this table when completing step 3.3.2.

Table 6: Total reduced notional expenditure on foreign owned R&D

Row

Calculation element

Company 1

Company 2

Company 3

A

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

\$

\$

\$

B

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

\$

\$

\$

C

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

\$

\$

\$

D

Total reduced notional expenditure on foreign owned R&D

(A + B + C)

\$

\$

\$

E

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

(D ÷ 3)

\$

\$

\$

F

Reduced expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-0 year of income (E in table 5)

\$

\$

\$

G

Change in expenditure on foreign owned R&D

(F - E)

\$

\$

\$

H

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.

\$

\$

\$

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 2009 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 2009.

Note: If you are grouped with more than three companies, you will need to complete additional copies of table 6.

Table 7: Calculation of adjusted increase in expenditure on R&D by the group [s73RE]

Adjustment balance calculation [s73V] – A Group R&D spend

Y-1

Adjustment balance calculation [s73V] – B Group R&D spend

Y-2

Adjustment balance calculation [s73V] – C Group R&D spend

Y-3

Adjustment balance calculation [s73V] – D AA0

Adjustment balance calculation [s73V] – E AA-1

Adjustment balance calculation [s73V] – F RA-1

s73RE calculation – H Adjusted increase in expenditure by the group

-

C, table 8.1

C, table 8.2

C, table 8.3

D, table 9

D, table 10

D, table 11

C, table 12 or
F, table 13

E, table 14

-

-

-

-

-

-

-

-

-

Table 8.1: R&D spend Y-1

Row

Calculation element

Amount

A

Group Y-1 from table 1(row f of column B)

\$

B

Group Y-1 from table 4 (row f of column B)

\$

C

R&D spend Y-1 (A + B)

Transfer the result at C to:

• column A in table 7
• C in table 9
• E in table 13.

Table 8.2: R&D spend Y-2

Row

Calculation element

Amount

A

Group Y-2 from table 1 (row f of column C)

\$

B

Group Y-2 from table 4 (row f of column C)

\$

C

R&D spend Y-2 (A + B)

Transfer the result at C to:

• column B in table 7 above
• A in table 9
• C in table 10
• A in table 11.

\$

Table 8.3: R&D spend Y-3

Row

Calculation element

Amount

A

Group Y-3 from table 1 (row f of column D)

\$

B

Group Y-3 from table 4 (row f of column D)

\$

C

R&D spend Y-3 (A + B)

Transfer the result at C to:

• column C in table 7
• A in table 10
• B in table 11.

Table 9: Calculation of adjustment amount for Y0 (AA0)

Row

Calculation element

Amount

A

R&D spend Y-2 (from C in table 8.2)

\$

B

A   0.8

\$

C

R&D spend Y-1 (from C in table 8.1)

\$

D

AA0 (B - C) (Write 0 if negative.)

\$

Transfer the amount at D to:

• column D, AA0, in table 7
• A in table 12
• B in table 13.
Table 10: Calculation of adjustment amount for Y-1 (AA-1)

Row

Calculation element

Amount

A

R&D spend Y-3 (from C in table 8.3)

\$

B

A × 0.8

\$

C

R&D spend Y-2 (from C in table 8.2)

\$

D

AA-1 (B - C) (Write 0 if negative.)

\$

Transfer the amount at D to:

• column E in table 7
• B in table 12
• C in table 13.
Table 11: Calculation of running average for Y-1 (RA-1)

Row

Calculation element

Amount

A

The R&D spend Y-2 (from C in table 8.2)

\$

B

The R&D spend Y-3 (from C in table 8.3)

\$

C

Total (A + B)

\$

D

RA-1 (C divided by 2)

\$

Transfer the result from D to:

• column F in table 7
• A in table 13.
Table 12: Calculation of the adjustment balance

Row

Calculation elements

Amout

A

Write AA0 (from column D in table 7)

\$

B

Write AA-1 (from column E in table 7)

\$

C

\$

Transfer the amount at C to:

• column G in table 7
• D in table 14.
Table 13: Calculation of the adjustment balance

Row

Calculation element

Amount

A

RA-1 (from column F in table 7)

\$

B

Write AA0 (from column D in table 7)

\$

C

Write AA-1 (from column E in table 7)

\$

D

Subtotal (A + B + C)

\$

E

R&D spend Y-1 (from Cin table 8.1)

\$

F

Adjustment balance (D − E) (Write 0 if negative.)

\$

Transfer the amount at F to:

• column G in table 7, and
• D in table 14.
Table 14: Calculation of the adjusted increase in expenditure on R&D by the group

Row

Calculation element

Amount

A

Row f of column G in table 1

\$

B

Row f of column G in table 4

\$

C

A + B (Write 0 if negative.)

\$

D

Adjustment balance (from column G in table 7)

\$

E

Adjusted increase in expenditure by the group (C − D) (Write 0 if negative.)

\$

Transfer the result at E to:

• column H in table 7
• E in table 15
• E in table 17.
Table 15: Calculation of your company's share of the Australian owned part of the adjusted increase in expenditure on R&D by the group

Row

Calculation element

Amount

A

Increase in expenditure on Australian owned R&D by the eligible company (row a of column H in table 1)

\$

B

Total increase in expenditure on Australian owned R&D by the eligible companies in the group (row f of column H in table 1)

\$

C

Net increase in expenditure on Australian owned R&D by the group (row f of column G in table 1)

\$

D

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.

\$

E

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

\$

F

A ÷ B (Do not round this number.)

\$

G

C + D

\$

H

C ÷ G (Do not round this number.)

\$

I

The company's share of the Australian owned part of the adjusted increase (E × F × H)

\$

Transfer the amount at I to:

• A in table 16.

Note: If the figures at A, B, C or E above are zero, leave M item 3 in part D of the Research and development tax concession schedule 2009 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 2009. If you are ineligible, skip step 5.2 and go to step 6.

Table 16: Company

Row

Calculation element

Amount

A

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

\$

B

A × 0.5

\$

Transfer the amount at B to M item 3 in part D of the Research and development tax concession schedule 2009, and to M item 7 of the Company tax return 2009.

Print X in the Yes box at the top of part D of the Research and development tax concession schedule 2009.

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

Row

Calculation element

Amount

A

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

\$

B

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

\$

C

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

\$

D

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.

\$

E

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

\$

F

A ÷ B (Do not round this number.)

\$

G

C + D

\$

H

C ÷ G (Do not round this number.)

\$

I

The company's share of the foreign owned part of the adjusted increase (E × F × H)

\$

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 2009 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 2009. If you are ineligible, skip step 6.2 and go to Part F - R&D tax offset (eligible Australian owned expenditure only).

Table 18: Company

Row

Calculation element

Amount

A

The company's share of the foreign owned part of the adjusted increase (from I in table 17)

\$

B

A × 0.75

\$

Transfer the amount at B to K item 2 in part E of the Research and development tax concession schedule 2009, and to K item 7 of the Company tax return 2009, and print X in the Yes box at the top of part E of the Research and development tax concession schedule 2009.

QC21746