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Item 15

Last updated 11 August 2020

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.

QC21746