Table 21 Calculation OF THE Amount OF Deductions Eligible FOR THE RD TAX Offset
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/part-f-rd-tax-offset-eligible-australian-owned-expenditure-only/table-21-calculation-of-the-amount-of-deductions-eligible-for-the-rd-tax-offset
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