Industry Research and Development Act 1986

PART III - FUNCTIONS RELATING TO THE R & D TAX OFFSET  

Division 3 - Other findings  

Subdivision B - Advance findings about the nature of activities  

SECTION 28B   APPLICATIONS MADE ON BEHALF OF R & D ENTITIES  

28B(1)  
An application for a finding under subsection 28A(1) may be made on behalf of an R & D entity by an entity who:


(a) is specified in regulations made for the purposes of this subsection; and


(b) is acting with the R & D entity ' s written consent.

The application is taken to be made by the R & D entity.

Note:

For specification by class, see subsection 13(3) of the Legislation Act 2003 .

28B(2)  
If:


(a) an entity could, under subsection (1), make an application on behalf of more than one R & D entity for the same finding for the same activity; and


(b) the entity applies (the joint application ) under subsection 28G(2) for the finding on behalf of those R & D entities;

the joint application is taken to be a separate application under subsection 28G(1) for the finding by each of those R & D entities.




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