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# Table 14: Calculation of the adjusted increase in expenditure on R&D by the group

Last updated 1 June 2010

 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: 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

 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: 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 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.

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