|
Row f of column G in table 1 |
A |
$ |
|
Row f of column G in table 4 |
B |
$ |
|
A + B (Write 0 if negative.) |
C |
$ |
|
Adjustment balance (from column G in table 7) |
D |
$ |
|
Adjusted increase in expenditure by the group (C - D) (Write 0 if negative.) |
E |
$ |
|
Transfer the result at E to:
|
||
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
|
Increase in expenditure on Australian owned R&D by the eligible company (row a of column H in table 1) |
A |
$ |
|
Total increase in expenditure on Australian owned R&D by the eligible companies in the group (row f of column H in table 1) |
B |
$ |
|
Net increase in expenditure on Australian owned R&D by the group (row f of column G in table 1) Note: If the figure at row f of column G in table 1 is negative, write 0 at this label. |
C |
$ |
|
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. |
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 Australian owned part of the adjusted increase (E F H) |
I |
$ |
|
Transfer the amount at I to:
|
||
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 2010 blank as you are ineligible for the Australian owned R&D incremental tax concession. Also print X in the No box at the top of part D of the Research and development tax concession schedule 2010. If you are ineligible, skip step 5.2 and go to step 6.