Table 5 Calculation OF THE Reduced Expenditure ON Foreign Owned RD FOR Y0 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-5-calculation-of-the-reduced-expenditure-on-foreign-owned-rd-for-y0-year-of-income
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