For paragraphs 27C (2) (d) and 27K (2) (e) of the Act, a certificate for a finding about an R&D entity's application for registration, and a certificate for a finding about an R&D entity's registration, must set out the following matters:
(a) the name of the R&D entity;
(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 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 about an activity the times to which the finding relates -- the times that the Board is satisfied the activity was conducted;
(e) if the Board finds that an activity is a supporting R&D activity -- the activity that, in the Board's opinion, is the activity supported by the supporting R&D activity.