10Research and development collected amounts

10 Research and development collected amounts

For the purposes of the definition of research and development collected amounts in subsection 4(1) of the Act, the amounts prescribed are the following amounts received by or on behalf of the Commonwealth: (a) amounts covered by paragraph 15(1)(a) of the Act to the extent that those amounts are equal to each research and development component of the rate of the levy or charge; (b) amounts covered by paragraph 15(1)(b) of the Act to the extent that those amounts are equal to that component; (c) amounts covered by paragraph 15(1)(c) of the Act to the extent that those amounts are attributable to the non‑payment of that component or of an amount equal to that component.