Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For subsection 32 (3) of the Act, when approving a form in which information or kinds of information must be given under section 27E, 27H, 28H or 29C of the Act (the relevant section ), the Board must ensure the form only requires the production of information or material that is reasonable for the Board to require in order to make a decision about an application or registration to which the relevant section relates.
(2) Without limiting subregulation (1), the production of the following information or material is reasonable:
(a) advice that the outcome of core R&D activities could not be deduced by a competent professional in the relevant research field on the basis of current knowledge or experience of, and information available to, persons in the research field ;
(b) documents explaining research conducted by the R&D entity to gain information or knowledge or develop experience in a research field;
(c) an independent opinion or evidence that activities could not be carried out solely in Australia;
(d) the results of core R&D activities;
(e) details about activities that have not already been provided to the Board ;
(f) if the information relates to the making of a finding under section 27B, 27J, 28A or 28C of the Act -- a reasonable estimate of the actual or anticipated expenditure by the R&D entity in an income year on each activity to be covered by the finding;
(g) records that substantiate the conduct of R&D activities;
(h) from the head company of a consolidated group or MEC group:
(i) the name of a subsidiary member that:
(A) conducted, or will conduct, an R&D activity; or
(B) had, or will have, services provided in relation to an R&D activity; or
(C) used, or will use, technology; and
(ii) the ABN, ACN or ARBN of the subsidiary member.