Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:11_73rd
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 11 cl 73RD
Character Range: 311058–311681

73RD  Net increase in expenditure on foreign owned R&D by the group

  For the purposes of sections 73QA and 73QB, work out the net increase in expenditure on foreign owned R&D by the group as follows:

      Method statement
           Step 1. For each eligible company that was a group member, work out under steps 1 to 9 (inclusive) of the method statement in subsection 73RB(1) the change in expenditure on foreign owned R&D by the eligible company.
           Step 2. Total the results of step 1. If the result is a negative number, the net increase in expenditure on foreign owned R&D by the group is zero instead.