Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p10
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 23146–25805

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 which subsection (2) of this section does not apply:
 (a) for each activity for which the R&D entity is applying for registration:
 (i) whether, in the R&D entity's opinion, the activity is a core R&D activity or a supporting R&D activity; and
 (ii) when the activity was conducted during the income year;
 (b) for each 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 is conducted in relation to; and
 (ii) each income year for which the core R&D activities were registered or are proposed to be registered; 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) a reasonable estimate of how the total expenditure was apportioned between the following:
 (i) activities that are, in the opinion of the R&D entity, core R&D activities;
 (ii) activities that are, in the opinion of the R&D entity, supporting R&D activities;
 (d) a brief description of the activities, and a brief description of the new knowledge that the activities are intended to generate.

4.04  Approved form for application for an advance finding
  For the purposes of subsection 32(3) of the Act, a form for an application under section 28G of the Act for a finding under section 28A of the Act must require the production of the following information or material:
 (a) for an application under subsection 28G(2) of the Act:
 (i) the names of the R&D entities taken to have applied for the identical findings; and
 (ii) if the entity making the application is an entity mentioned in section 4.01, evidence that the entity is acting with the written consent of the R&D entities;
 (b) for each activity for which an application for a finding is made:
 (i) whether, in the opinion of the entity conducting the activity, the activity is a core R&D activity or a supporting R&D activity; and
 (ii) why the entity considers the activity meets the definition of core R&D activities in section 355‑25 of the ITAA 1997, or the definition of supporting R&D activities in section 355‑30 of the ITAA 1997; and
 (iii) if the activity was, or is being, conducted in the income year of the R&D entity during which the application is made—when the activity was, or is being, conducted during the income year; and
 (iv) if