For paragraph 28F (3) (e) of the Act, a certificate for a finding about an activity conducted outside Australia (the overseas activity ) under subsection 28C (1) of the Act must set out the following matters:
(a) a reference to the certificate for the advance finding about the overseas 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 the finding;
(c) if the Board finds that the overseas activity has a significant scientific link to an Australian core activity that was, or is being, conducted -- the times that the Board is satisfied the Australian core activity was, or is being, conducted.