Table 22 Calculation OF 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-22-calculation-of-the-rd-tax-offset
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