Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p8
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 18284–20907

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
 (b) an application under section 27G of the Act for a finding about an R&D entity's registration under section 27J of the Act; or
 (c) an application under section 28G of the Act for a finding under section 28A of the Act (advance findings about the nature of activities); or
 (d) an application under subsection 28G(1) of the Act for a finding about an activity under section 28C of the Act (findings about activities to be conducted outside Australia); or
 (e) an application under subsection 28G(1) of the Act for a finding about technology under section 28E of the Act.
 (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 following information or material:
 (a) the name of the R&D entity making the application and any relevant information that will identify the entity (such as an ABN, ACN or ARBN);
 (b) which requirement the entity meets under section 355‑35 of the ITAA 1997 for the entity to be an R&D entity, including a statement that the entity is not an exempt entity;
 (c) the aggregated turnover (within the meaning given by section 328‑115 of the ITAA 1997) of the R&D entity for the income year to which the application relates;
 (d) a declaration by an individual, acting with the express or implied authorisation of the R&D entity, that the information in the application is true and correct at the time of making the application.
 (3) 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 (4) of this section if the R&D entity making the application:
 (a) is the head company of a consolidated group or MEC group; and
 (b) did not itself conduct the activity to which the application relates.
 (4) The following information or material is specified for the purposes of subsection (3):
 (a) the name of the subsidiary member of the consolidated group or MEC group that:
 (i) conducted, or will conduct, the activity; or
 (ii) had, or will have, services provided in relation to the activity; or
 (iii) used, or will 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.