Document ID: chunk:federal_register_of_legislation:C2025C00119:front:0:p2
Version: federal_register_of_legislation:C2025C00119
Segment Type: other
Provision Reference: 
Character Range: 2666–6000

to the R&D tax offset
Division 1—Introduction
26 Objects
26A Simplified outline
Division 2—Registering for the R&D tax offset
Subdivision A—Introduction
27 Simplified outline
Subdivision B—Registering R&D entities for R&D activities
27A Registering R&D entities for R&D activities
27B Findings about applications for registration
27C Notice of decision about registration
Subdivision C—Applying to register R&D activities
27D Applying to register R&D activities
27E Board may request further information
Subdivision D—Examining registrations
27F Examining a registration
27G Applying for findings
27H Board may request information during an examination
27J Findings about a registration
27K Notice of findings or of decisions refusing to make findings
27L Automatic variations so registration is consistent with findings
27M Varying registrations on application
27N Revoking registrations
Division 3—Other findings
Subdivision A—Introduction
28 Simplified outline
Subdivision B—Advance findings about the nature of activities
28A Advance findings about the nature of activities
28B Applications made on behalf of R&D entities
Subdivision C—Findings about activities to be conducted outside Australia
28C Findings about activities to be conducted outside Australia
28D Conditions for a finding that an overseas activity cannot be conducted in Australia etc.
Subdivision D—Findings about whether technology is core technology
28E Findings about whether technology is core technology
Subdivision E—Matters relevant to findings under this Division
28F Notice of decision about findings
28G Applying for findings
28H Board may request further information
Division 4—Research service providers
Subdivision A—Introduction
29 Simplified outline
Subdivision B—Registering research service providers
29A Registering research service providers
Subdivision C—Applying for registration
29B Applying for registration
29C Board may request further information about an application
29D Board may need to make inquiries about an application
Subdivision D—Varying or revoking registrations
29E Duration of registrations
29F Varying registrations—on application
29G Varying registrations—otherwise than on application
29H Revoking registrations
Subdivision E—Register of research service providers
29J Register of research service providers
Division 5—Review
30 Simplified outline
30A Reviewable decisions
30B Notice of reviewable decision and internal review rights
30C Applications for internal review of reviewable decisions
30D Internal review of reviewable decisions
30E External review by Administrative Review Tribunal of internal review decisions
Division 6—Consolidated groups and MEC groups
31 Registrations and findings not effective for subsidiary members for group R&D activities
31A What happens to findings if R&D entity joins a group
31B What happens to findings if R&D entity leaves a group
Division 6A—Determinations about Board's powers, functions and duties under this Part
31C Simplified outline
31D Board may make a determination about its powers, functions and duties
31E When Board must amend or revoke a determination
Division 7—Other matters
32 Approved forms
32A Decision‑making principles
32B General rules about findings under this Part
32C Alternative constitutional basis
Part IV—Programs relating to industry, innovation,