INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986 - SECT 28D
Conditions for a finding that an overseas activity cannot be conducted in Australia etc.
Must be an R&D activity
(1) The first condition is that the overseas activity is covered by a finding under
paragraph 28A(1)(a) or (b) (findings that activities are R&D activities).
Must have
significant scientific link to
Australian core activities
(2) The second condition is that the overseas activity has a
significant scientific link to one or more core R&D activities (the
Australian core activities ):
(a) that are conducted or to be conducted solely within
Australia; and
(b) that:
(i) are registered under section 27A for the R&D
entity for an
income year; or
(ii) are reasonably likely to be conducted and be registered under section 27A for the R&D
entity for an
income year.
(3) The overseas activity has a
significant scientific linkto the
Australian core activities if:
(a) the
Australian core activities cannot be completed without the overseas activity being conducted; and
(b) the conditions (if any) specified in regulations made for the purposes of this
subsection are met.
Must be unable to be conducted within
Australia etc.
(4) The third condition is that the overseas activity cannot be conducted solely in
Australia because:
(a) conducting it requires access to a facility, expertise or equipment not available in
Australia; or
(b) conducting it in
Australia would contravene the
Biosecurity Act 2015 or a law relating to quarantine; or
(c) conducting it requires access to a population (of living things) not available in
Australia; or
(d) conducting it requires access to a geographical or geological feature not available in
Australia; or
(e) it meets a condition (if any) specified in regulations made for the purposes of this
subsection.
Expenditure must be less than that incurred on
Australian core activities
(5) The fourth condition is that the total actual and reasonably anticipated expenditure of any
entity in all
income years on:
(a) the overseas activity; and
(b) each other activity (if any) conducted wholly or partly outside
Australia that has a
significant scientific link to the
Australian core activities;
is less than the total actual and reasonably anticipated expenditure of any
entity in all
income years on:
(c) the
Australian core activities; and
(d) activities conducted solely within
Australia that are supporting R&D activities in relation to the
Australian core activities.
(20min delay)
