Document ID: chunk:federal_register_of_legislation:F2022L00356:front:0:p3
Version: federal_register_of_legislation:F2022L00356
Segment Type: other
Provision Reference: 
Character Range: 5636–8342

of the subsidiary member of the consolidated group or MEC group that conducted the activity, or had services provided in relation to the activity, to which the finding relates;
 (d) if the Board specifies in a finding the times to which the finding relates—those times;
 (e) if the Board finds that all or part of an activity is a supporting R&D activity—the activity or activities that, in the Board's opinion, the supporting R&D activity is conducted in relation to.

2.02  Certificate for advance finding
  For the purposes of paragraph 28F(3)(e) of the Act, a certificate for a finding under subsection 28A(1) of the Act must set out the following matters:
 (a) the name of the R&D entity to which the finding relates;
 (b) the ABN, ACN or ARBN of the R&D entity;
 (c) if the R&D entity is the head company of a consolidated group or MEC group—details of the subsidiary member of the consolidated group or MEC group that:
 (i) conducted, is conducting, or will conduct, the activity to which the finding relates; or
 (ii) had, is having, or will have, services provided in relation to the activity to which the finding relates;
 (d) if the Board specifies in the finding the times to which the finding relates—those times;
 (e) if the Board finds that all or part of an activity is a supporting R&D activity—the activity or activities that, in the Board's opinion, the supporting R&D activity relates to;
 (f) the income years for which the finding binds the Commissioner under section 355‑705 of the ITAA 1997.

2.03  Certificate for finding about activities to be conducted outside Australia
  For the purposes of paragraph 28F(3)(e) of the Act, a certificate for a finding about an activity under subsection 28C(1) of the Act must set out the following matters:
 (a) a reference to the certificate for the finding (if any) about the activity mentioned in subsection 28D(1) of the Act;
 (b) separately for each of the conditions in subsections 28D(2), (4) and (5) of the Act—the Board's finding for whether the condition is met, and the reasons for that finding;
 (c) if the Board finds that the activity has a significant scientific link to one or more Australian core activities—one of the following times:
 (i) if the Board specifies in a finding about the Australian core activities the times to which that finding relates—those times;
 (ii) otherwise—the times that the Board is satisfied the Australian core activities were, or are being, conducted.

2.04  Certificate for finding about whether technology is core technology
  For the purposes of paragraph 28F(3)(e) of the Act, a certificate for a finding about whether technology is core technology under subsection 28E(1) of the Act must set