Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p7
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 15770–18521

to the services the research service provider provided in relation to R&D activities during the period covered by the annual report, and the annual report is in a form approved by the Board;
 (i) the research service provider subcontracts the provision of services only if:
 (i) the research service provider is providing part of the services; and
 (ii) the research service provider is not able to provide the remainder of the services;
 (j) if the research service provider provides services outside Australia in relation to R&D activities for an R&D entity—the research service provider tells the R&D entity and the Board about the services provided outside Australia before the end of the income year of the R&D entity in which the service was provided.
Note: If expenditure on an activity conducted outside Australia is to be claimed as a tax offset under Division 355 of the ITAA 1997, the activity must be covered by a finding under paragraph 28C(1)(a) of the Act.
 (3) It is also a condition that, for any financial year in which the entity is a research service provider (levy collecting), the research service provider gives the Board:
 (a) details of the services in relation to R&D activities the research service provider provided in the financial year; and
 (b) a written report about how much of the levies collected by the research service provider in the financial year was used for providing services in relation to R&D activities, and how much was not; and
 (c) the details mentioned in paragraph (a) and the report mentioned in paragraph (b) within:
 (i) 10 months after the end of the financial year; or
 (ii) a further period allowed by the Board; and
 (d) any further information requested by the Board in relation to the services provided during the financial year by the research service provider.

Part 4—Applications and requests for further information

Division 4.1—Application for advance finding

4.01  Entities to make application for advance finding on behalf of R&D entity
  For the purposes of paragraph 28B(1)(a) of the Act, the following entities may make an application for a finding under subsection 28A(1) of the Act on behalf of an R&D entity:
 (a) a research service provider who will provide, is providing or has provided services in relation to the activity to which the application relates;
 (b) a cooperative research centre;
 (c) an entity that is a partner in relation to a cooperative research centre.

Division 4.2—Approved forms

Subdivision 4.2.1—Approved forms for certain applications

4.02  Approved forms for applications generally
 (1) This section applies to a form for:
 (a) an application under section 27D of the Act to register an R&D entity for activities under section 27A of the Act; or