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# Table 16

Last updated 1 June 2010

 Company: The company's share of the Australian owned part of the adjusted increase (from I in table 15) A \$ A   0.5 B \$ Transfer the amount at B to M item 3 in part D of the Research and development tax concession schedule 2010, and to M item 7 of the Company tax return 2010. Print X in the Yes box at the top of part D of the Research and development tax concession schedule 2010.

## 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

 Increase in expenditure on foreign owned R&D by the eligible company (row a of column H in table 4) A \$ Total increase in expenditure on foreign owned R&D by the eligible companies in the group (row f of column H in table 4) B \$ 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. C \$ 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. 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 foreign owned part of the adjusted increase (E   F   H) I \$ 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 2010 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 2010. If you are ineligible, skip step 6.2 and go to Part F - R&D tax offset (eligible Australian owned expenditure only).

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