28DConditions for a finding that an overseas activity cannot be conducted in Australia etc.

#### 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 link to 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.