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

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.

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.