List of tables

Last updated 2 June 2010

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

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

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

Table 2.3: Calculation of the reduced expenditure on Australian owned R&D for the Y-2 year of income

Table 2.4: Calculation of the reduced expenditure on Australian owned R&D for the Y-3 year of income

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

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

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

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

Table 7: Calculation of adjusted increase in expenditure on R&D by the group [section 73RE]

Table 8.1

Table 8.2

Table 8.3

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

Table 10: Calculation of adjustment amount for Y-1 (AA-1)

Table 11: Calculation of running average for Y-1 (RA-1)

Table 12: Calculation of the adjustment balance

Table 13: Calculation of the adjustment balance

QC22870