Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For subsection 32 (3) of the Act, when approving a form for an application to register activities under section 27D of the Act, the Board must also ensure the form requires the production of the following information or material:
(a) a reference to any advance findings about the activities under section 28A of the Act;
(b) a reference to any findings about the activities under section 28C of the Act (activities conducted outside Australia);
(c) if a service was provided in relation to an activity by a research service provider or a cooperative research centre:
(i) the name of the research service provider or cooperative research centre; and
(ii) details of the service provided by the research service provider or cooperative research centre;
(d) a declaration by an individual, acting with the express or implied authorisation of the entity, that the entity maintained records, while the activities were conducted, that substantiate the conducting of the activities;
(e) the total expenditure by the entity in the income year on the activities for which the R&D entity is applying for registration.
Note Section 27D of the Act is about an application to register activities under section 27A of the Act. Section 31 of the Act provides that a registration of an R&D entity for an activity under section 27A of the Act has no effect while the R&D entity is a subsidiary member of a consolidated group or MEC group of which the head company is an R&D entity.
(2) Subregulation (3) applies to the form to the extent that the application does not relate to activities in relation to which a service was provided by a research service provider (levy collecting) to an R&D entity that paid levies to the provider.
(3) The Board must ensure the form also requires the production of the following information or material:
(a) for each activity for which the R&D entity is applying for registration:
(i) whether, in the applicant's opinion, the activity is a core R&D activity or a supporting R&D activity; and
(ii) when the activity was conducted during the income year;
(b) for each activity that, in the applicant's opinion, is a supporting R&D activity:
(i) the core R&D activities that, in the applicant's opinion, are supported by the supporting R&D activity, including each income year when the core R&D activities were registered or are proposed to be registered; and
(ii) whether the supporting R&D activity:
(A) is directly related to the core R&D activities as mentioned in subsection 355-30 (1) of the ITAA 1997; or
(B) was undertaken for the dominant purpose of supporting core R&D activities as mentioned in subsection 355-30 (2) of the ITAA 1997;
(c) a reasonable estimate of how the total expenditure was apportioned between the following:
(i) activities that are, in the opinion of the entity, core R&D activities;
(ii) activities that are, in the opinion of the entity, supporting R&D activities;
(d) a brief description of the activities, and a brief description of the new knowledge that the activities are intended to generate.
(4) Subregulation (5) applies to the form to the extent that the application relates to activities in relation to which a service was provided by a research service provider (levy collecting) to an R&D entity that paid levies to the provider.
(5) The Board must ensure the form also requires the production of the following information:
(a) how much of the levies was used for providing services in relation to the activities;
(b) using the ratio reported to R&D entities under subparagraph 3.01 (7) (b) (ii) -- an apportionment of those levies between the following:
(i) activities that are, in the opinion of the research service provider (levy collecting), core R&D activities;
(ii) activities that are, in the opinion of the research service provider (levy collecting), supporting R&D activities.