Table 14 Calculation OF THE Adjusted Increase IN Expenditure ON RD BY THE Group
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-2011-schedule-and-instructions/list-of-tables/table-14-calculation-of-the-adjusted-increase-in-expenditure-on-rd-by-the-group
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