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

Company 1

Company 2

Company 3

Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-1 year of income (from D in table 2.2)

A

$

$

$

Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-2 year of income (from D in table 2.3)

B

$

$

$

Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y-3 year of income (from D in table 2.4)

C

$

$

$

Total (A + B + C)

D

$

$

$

Average reduced incremental expenditure on Australian owned R&D for theY-1, Y-2 and Y-3years

(D   3)

E

$

$

$

Reduced expenditure on Australian owned R&D by the eligible company in its group membership period for the Y0 year of income (from D in table 2.1)

F

$

$

$

Change in expenditure on Australian owned R&D

(F - E)

G

$

$

$

If G above is a negative number, write 0 at H. Otherwise, this is equal to the amount shown at G. This is the increase in expenditure on Australian owned R&D.

H

$

$

$

Transfer the amount at D for each company to:

• column E in table 1 for each company.

Transfer the amount at E for each company to:

• column F in table 1 for each company.

Transfer the amount at G for each company to:

• column G in table 1 for each company.

Transfer the amount at H for each company to:

• column H in table 1 for each company, and
• A in table 15 for the claimant company only.

If the result at H is zero, leave M item 3 in part D of the Research and development tax concession schedule 2010 blank (you are ineligible for the Australian owned R&D incremental tax concession), and print X in the No box at the top of part D of the Research and development tax concession schedule 2010.