• Table 2.2: Calculation of the reduced expenditure on Australian owned R&D for the Y-1 year of income

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention
       

    Company 1

    Company 2

    Company 3

    Incremental expenditure (step 2.1.1)

    A

    $

    $

    $

    Adjustments to incremental expenditure (step 2.1.2)

    B

    $

    $

    $

    Receipt of grants - initial clawback amount attributable to incremental expenditure (step 2.1.3)

    C

    $

    $

    $

    Reduced expenditure on Australian owned R&D (step 2.1.4)

    (A + B - C) (Write 0 if negative.)

    D

    $

    $

    $

    Transfer the amount at D for each company to:

    • table 1 or additional table (if used) of these instructions, for each relevant company for the year of income
    • item 1 in part D of the Research and development tax concession schedule 2011 or additional table (if used) for the company, for the year of income, and
    • A in table 3 of these instructions.
     
    Last modified: 01 Jun 2011QC 24211