27JFindings about a registration

#### 27J Findings about a registration (1) The Board may make one or more findings to the following effect about an R&D entity’s registration under section 27A for an income year (the registration year): (a) that all or part of a registered activity was a core R&D activity conducted during the registration year; (b) that all or part of a registered activity was not an activity of a kind covered by paragraph (a); (c) that all or part of a registered activity was a supporting R&D activity conducted during the registration year and in relation to: (i) one or more specified registered core R&D activities; or (ii) one or more specified core R&D activities for which the entity has been registered in an earlier income year; or (iii) one or more specified core R&D activities yet to be conducted for which the entity could be registered in the registration year if those activities were conducted during the registration year; or (iv) several specified core R&D activities, each covered by subparagraph (i), (ii) or (iii); (d) that all or part of a registered activity was not an activity of a kind covered by paragraph (c). > Note 1: A finding is reviewable (see Division 5). > Note 2: The Board could make a finding under paragraph (b) if, for example, the Board has insufficient information to make a finding under paragraph (a). Similarly, the Board could make a finding under paragraph (d) if it has insufficient information to make a finding under paragraph (c). (2) If the Board makes a finding under subsection (1) in relation to the R&D entity’s registration, the Board may specify in the finding the times to which the finding relates. > Note: Example: A finding under paragraph (1)(a) could specify the times during the registration year that a registered activity was a core R&D activity. (3) This section has effect subject to section 32B (findings cannot be inconsistent with any earlier findings).