Document ID: chunk:federal_register_of_legislation:F2022L00434:body:0:p5
Version: federal_register_of_legislation:F2022L00434
Segment Type: other
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Character Range: 10648–13376

be satisfied that any extension of time it allows is in proportion to the severity of the interested person's level of inability to give the thing at the time specified in the relevant provision of the Act.

        (3) For subsection (2), the longer the further period of time requested by the interested person the:
          (a)      higher the level of inability of the interested person to give the thing at the time specified must be; and
          (b)      stronger the evidence of the level of inability the interested person must provide.

3.6 Effect of extension on findings

         In deciding whether to allow a thing to be given by an interested person within a further period under Part III of the Act, the Board must consider whether allowing the further period would mean that a finding mentioned in subsection 355‑705(1) or 355‑710(1) of the Income Tax Assessment Act 1997 could not be properly made by the Board within the time specified in the subsection.

Part 4 Principles applying to decisions about findings

4.1 Application

        (1) The principles set out in this Part apply to decisions made under paragraphs 27F(4)(b), 28A(1)(d), 28C(1)(c) and 28E(1)(c) of the Act.
        (2) A refusal to make a finding is justified only if the finding is refused in accordance with this Part.

4.2 When refusal to make a finding is justified

        (1) A refusal to make a finding about all or part of an activity or technology for an activity is justified if any of the following circumstances applies:
          (a)      the applicant is not an R&D entity or entity acting on behalf of an R&D entity in accordance with section 28B of the Act;
          (b)      a finding has already been made, or is in the process of being made, for the R&D entity in relation to the activity or technology, or a substantially similar activity or technology;
          (c)      the Board has previously refused to make a finding for the R&D entity in relation to the activity or technology, or a substantially similar activity or technology, and the entity is unable to show that the previous reason for refusal does not apply;
          (d)      the activity is conducted or technology is used during a period when the R&D entity making the application is a subsidiary member of a consolidated group or MEC group and the head company of the group is also an R&D entity;
          (e)      if an application form is required in relation to the finding — the application form that has been submitted does not contain all the information required by the form;
          (f)       if the Board has requested further information under section 27H or 28H of the Act  — the information has not been provided in accordance with