Item 13 Interest OR Amounts IN THE Nature OF Interest
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-13-interest-or-amounts-in-the-nature-of-interest
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.