Having an ATO auditor across the desk is probably not your idea of fun, so lets help you get your files in order, starting with the R&D ratio.
The law says the % is calculated by taking the; company’s total expenses for the previous income year, against the expenditure that the company can notionally deduct for that income year under section 355‑205 (about R&D expenditure). So what does that mean?
355-205 refers to R&D activities undertaken by a registered entity (i.e. one that registered before the cut-off). For more on R&D activities see these links.
Putting the two together you end up with a company tax return that includes the following items;