Company 1 |
Company 2 |
Company 3 |
||
Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-1 year of income |
A |
|||
$ |
$ |
$ |
||
Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-2 year of income |
B |
|||
$ |
$ |
$ |
||
Reduced notional expenditure on foreign owned R&D by the eligible company in its group membership period for the Y-3 year of income |
C |
|||
$ |
$ |
$ |
||
Total reduced notional expenditure on foreign owned R&D (A + B + C) |
D |
|||
$ |
$ |
$ |
||
Average reduced notional expenditure on foreign owned R&D for the Y-1, Y-2 and Y-3 years (D 3) |
E |
|||
$ |
$ |
$ |
||
Reduced expenditure on foreign owned R&D by the eligible company in its group membership period for the Y0 year of income (E in table 5) |
F |
|||
$ |
$ |
$ |
||
Change in expenditure on foreign owned R&D (F - E) |
G |
|||
$ |
$ |
$ |
||
If G above is a negative number, write 0 at H. Otherwise, H is equal to the amount shown at G. This is the increase in expenditure on foreign owned R&D. |
H |
|||
$ |
$ |
$ |
Transfer the amount at D for each company to:
Transfer the amount at E for each company to:
Transfer the amount at G for each company to:
Transfer the amount at H for each company to:
If the result at H is zero, leave K item 2 in part E of the Research and development tax concession schedule 2011 blank as you are ineligible for the foreign owned R&D incremental tax concession. Also print X in the No box at the top of part E of the Research and development tax concession schedule 2011. |
Note: If you are grouped with more than three companies, you will need to complete additional copies of table 6.