Total of allocated base amounts
(relevant to Australian owned and foreign owned R&D)
Calculate A, B, C and D at item 15 by adding each column. The amount at:
- A is the total of 'base amounts' for items 1 to 14, treating any amounts in items 8 and 11 as negative numbers
- B is the total of the 'claimable at 100%' amounts for items 1 to 14, treating any amounts in items 8 and 11 as negative numbers
- C is the total of the 'claimable at 125%' amounts for items 1 to 14, treating any amount in item 11 as a negative number
- D is the total of the amounts of foreign owned R&D expenditure in items 1, 2, 3, 4 and 6.
As with the base amounts, the amount at A must equal the total of the amounts at B, C and D. If the amounts at A, B or C are negative, print code L in the relevant adjacent box.