Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p12
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 28000–30852

the income year in which the application is made—when the activity was, or is being, conducted during the income year;
 (b) for each overseas activity that, in the R&D entity's opinion, is a supporting R&D activity:
 (i) the core R&D activities that, in the R&D entity's opinion, the supporting R&D activity relates to; and
 (ii) when the core R&D activities were conducted or will be conducted; and
 (iii) which requirement, in the R&D entity's opinion, the activity meets under section 355‑30 of the ITAA 1997 for the activity to be a supporting R&D activity;
 (c) an explanation, with supporting evidence or an independent opinion, of why the overseas activity cannot be conducted solely in Australia;
 (d) in relation to the Australian core activities to which the overseas activity has a significant scientific link:
 (i) a description of the Australian core activities; or
 (ii) if the Australian core activities have been registered under section 27A of the Act for the R&D entity—identification of the registered activities;
 (e) an explanation of why the Australian core activities cannot be completed without the overseas activity being conducted;
 (f) the total actual and reasonably anticipated expenditure by any entity on:
 (i) the overseas activity; and
 (ii) any other overseas activities that have a significant scientific link to the Australian core activities mentioned in paragraph (d);
 (g) the total actual and reasonably anticipated expenditure by any entity on:
 (i) the Australian core activities mentioned in paragraph (d); and
 (ii) any supporting R&D activities conducted in Australia that support the Australian core activities.

Subdivision 4.2.2—Approved form for request for further information

4.06  Approved form for request for further information—production of information must be reasonable or necessary
  For the purposes of subsection 32(3) of the Act, a form for information, or kinds of information, to be given under section 27E, 27H, 28H or 29C of the Act (the relevant section) can only require the production of information that is reasonable or necessary for the Board to make a decision about an application or registration to which the relevant section relates.

Subdivision 4.2.3—Other approved forms

4.07  Other approved forms
 (1) For the purposes of subsection 32(3) of the Act, a form for one of the following applications or requests must require the production of the applicant's name and any relevant information that will identify the applicant (such as an ABN, ACN or ARBN):
 (a) an application under section 27M of the Act to vary an R&D entity's registration;
 (b) a request under section 27N of the Act to revoke an R&D entity's registration;
 (c) an application under section 29B of the Act to register a research service provider;
 (d) an application under section 29F of the Act to vary