Table 23 Calculation OF THE Reduced Expenditure ON Australian Owned RD FOR THE Y 2 Year OF Income
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-2010-schedule-and-instructions/list-of-tables/table-23-calculation-of-the-reduced-expenditure-on-australian-owned-rd-for-the-y-2-year-of-income
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