Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:11_73rc
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 11 cl 73RC
Character Range: 310423–311058

73RC  Net increase in expenditure on Australian owned R&D by the group

  For the purposes of sections 73QA and 73QB, work out the net increase in expenditure on Australian 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 6 (inclusive) of the method statement in subsection 73RA(1) the change in expenditure on Australian 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 Australian owned R&D by the group is zero instead.