Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p9
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 20676–23394

use, particular technology in relation to the activity;
 (b) the ABN, ACN or ARBN of the subsidiary member mentioned in paragraph (a);
 (c) a statement that the R&D entity is the head company of the consolidated group or MEC group.

4.03  Approved form for application to register activities
 (1) For the purposes of subsection 32(3) of the Act, a form for an application under section 27D of the Act to register an R&D entity for activities under section 27A of the Act for an income year must require the production of the following information or material:
 (a) a reference to any findings about the activities under section 28A of the Act (advance findings about the nature of activities);
 (b) a reference to any findings about the activities under section 28C of the Act (findings about activities to be conducted outside Australia);
 (c) if a service was provided in relation to an activity by a research service provider or a cooperative research centre:
 (i) the name of the research service provider or cooperative research centre; and
 (ii) details of the service provided by the research service provider or cooperative research centre;
 (d) a declaration by an individual, acting with the express or implied authorisation of the R&D entity, that the entity maintained records, while the activities were conducted, that substantiate the conducting of the activities;
 (e) the total expenditure by the R&D entity in the income year on the activities.
Note: Section 31 of the Act provides that a registration of an R&D entity for an activity under section 27A of the Act has no effect while the R&D entity is a subsidiary member of a consolidated group or MEC group of which the head company is an R&D entity.
 (2) For the purposes of subsection 32(3) of the Act, a form mentioned in subsection (1) of this section must require the production of the information or material specified in subsection (3) of this section if the application relates to activities in relation to which a service was provided by a research service provider (levy collecting) to the R&D entity.
 (3) The following information or material is specified for the purposes of subsection (2):
 (a) how much of the levies paid to the research service provider (levy collecting) by the R&D entity was used for providing services in relation to the activities;
 (b) using the ratio reported to the R&D entity under subparagraph 3.01(7)(b)(ii)—an apportionment of those levies between core R&D activities and supporting R&D activities.
 (4) For the purposes of subsection 32(3) of the Act, a form mentioned in subsection (1) of this section must require the production of the following information or material in relation to any activities to