Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 4/7)
Character Range: 5173782–5176523

of several parts, with:
 (i) some parts being conducted for the R&D entity solely within Australia; and
 (ii) the other parts being conducted for the R&D entity outside Australia while covered by a finding in force under paragraph 28C(1)(a) of the Industry Research and Development Act 1986.
Note: An activity can be covered by a finding under paragraph 28C(1)(a) of the Industry Research and Development Act 1986 if the activity cannot be conducted in Australia.
 (2) However, an *R&D activity is not an activity to which this section applies if the activity is conducted, to a significant extent, for one or more other entities not covered by any paragraph of subsection (1).
Note: An entity would not be covered by, for example, paragraph (1)(c) if the conditions in section 355‑220 were not met for the R&D activity in relation to that entity.

355‑215  R&D activities conducted by a permanent establishment for other parts of the body corporate
  For the purposes of paragraph 355‑210(1)(b), the conditions for an *R&D activity are as follows:
 (a) the R&D activity is conducted solely within Australia;
 (b) if the R&D activity is a *supporting R&D activity, each corresponding *core R&D activity must be:
 (i) an activity conducted, or to be conducted, solely within Australia; and
 (ii) an activity for which the *R&D entity is or has been registered under section 27A of the Industry Research and Development Act 1986, or could be registered for an income year if that core R&D activity were conducted during the income year;
 (c) there is written evidence that the R&D activity is conducted for the body corporate but not for the purposes of that permanent establishment.
Note: The body corporate is the R&D entity to the extent that it carries on business through that permanent establishment (see subsection 355‑35(2)).

355‑220  R&D activities conducted for a foreign entity
 (1) For the purposes of paragraph 355‑210(1)(c), the conditions for an *R&D activity conducted for one or more foreign residents are as follows:
 (a) the R&D activity is conducted solely within Australia;
 (b) if the R&D activity is a *supporting R&D activity, each corresponding *core R&D activity must be:
 (i) an activity conducted, or to be conducted, solely within Australia; and
 (ii) an activity for which the *R&D entity is or has been registered under section 27A of the Industry Research and Development Act 1986, or could be registered for an income year if that core R&D activity were conducted during the income year;
 (c) when the R&D activity is conducted:
 (i) each foreign resident is *connected with the R&D entity; or
 (ii) for each foreign resident—either the foreign resident is an *affiliate of the R&D entity or the R&D entity is