Document ID: chunk:federal_register_of_legislation:F2022L00434:body:0:p6
Version: federal_register_of_legislation:F2022L00434
Segment Type: other
Provision Reference: 
Character Range: 13131–15870

that has been submitted does not contain all the information required by the form;
          (f)       if the Board has requested further information under section 27H or 28H of the Act  — the information has not been provided in accordance with that section; or
          (g)      if a fee must accompany an application under section 27G or 28G of the Act — no fee has accompanied the application.
        (2) In addition to the matters listed in subsection 4.2(1), decisions under paragraphs 27F(4)(b), 28A(1)(d) and 28E(1)(c) of the Act, a refusal to make a finding about an activity or technology for an activity is justified if the:
          (a)      Board has made available on its website public advisory material or a general determination about whether an activity is a core R&D activity or a supporting R&D activity; and
          (b)      advisory material or determination:
            (i)     relates to a finding of the kind that is the subject of the application; and
(ii)   could reasonably be relied upon by the R&D entity; and
          (c)      Board refers the R&D entity to the advisory material or determination
        (3) However, subsection (2) does not apply in relation to a decision under paragraph 28A(1)(d) of the Act if the application for a finding is made to meet the condition in subsection 28D(1) of the Act.

4.3 Refusal to make an advance finding

        (1) In addition to the matters listed in subsection 4.2(1), for a decision under paragraph 28A(1)(d) of the Act, a refusal to make an advance finding about all or part of an activity is justified if the circumstances in subsection (2), (3) or (4) apply.
        (2) The circumstances for an application for an advance finding under paragraph 28A(1)(b) of the Act are that the Board is not satisfied that the R&D entity has shown that the:
          (a)      activity claimed to be a core R&D activity would be a core R&D activity; or
          (b)      R&D entity has carried out, or intends to carry out, that activity.
       Note   Paragraph 28A(1)(b) of the Act allows the Board to find that all or part of an activity is a supporting R&D activity in relation to one or more specified core R&D activities for which the R&D entity making the application has been or could be registered for an income year.
        (3) The circumstances are that the Board is not satisfied that the activity will be conducted within the current or subsequent 2 income years.
        (4) The circumstances are that the Board is not satisfied that the R&D entity has shown that the entity has, when making the application for the finding about an activity, investigated the state of the art in relation to the field relevant to the activity.

4.4 Refusal to make