(relevant to Australian owned and foreign owned R&D)
Label L
The amount at L item 17 is the total of the amounts at E and F item 16 - the Excel spreadsheet version of the Research and development tax concession schedule 2008 automatically calculates the value for L.
Transfer this amount to L Australian owned R&D tax concession - not including label M at item 7 Reconciliation to taxable income or loss on the Company tax return 2008.
If this amount is negative, transfer the amount and code L to L Australian owned R&D tax concession - not including label M at item 7 Reconciliation to taxable income or loss on the Company tax return 2008.
For more information see the instructions for L Australian owned R&D tax concession - not including label M in the Company tax return 2008 instructions.
Label J
The amount at J item 17 is equal to the amount at G item 16 - the Excel spreadsheet version of the Research and development tax concession schedule 2008 automatically calculates the value for J.
Transfer this amount to J Foreign owned R&D tax concession - not including label K at item 7 Reconciliation to taxable income or loss on the Company tax return 2008.
For more information see the instructions for J Foreign owned R&D tax concession - not including label K in the Company tax return 2008 instructions.