Claims including concession (base amount multiplied by 100% or 125%)
(relevant to Australian owned and foreign owned R&D)
Calculate E, F and G at item 16 by multiplying the amounts at B, C and D at item 15 immediately above by the appropriate column percentage.
At E write the amount at B item 15 multiplied by 100%.
At F write the amount at C item 15 multiplied by 125%.
At G write the amount at D item 15 multiplied by 100%.
If the amount at E or F is negative, print code L in the relevant adjacent box.