Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An application to the Board for registration under section 39J in respect of a year of income must:
(a) specify the name of the eligible company; and
(b) contain the information required by the application form in respect of the activities in relation to which registration is sought; and
(ba) contain a declaration, by an officer of the company who is authorised by the company to make the declaration, stating that the company has, while the activities were carried on, maintained records that substantiate the carrying on of the activities; and
(bb) specify each company on behalf of which each of the activities was undertaken; and
(c) specify the expenditure incurred by the company in relation to the activities during the year of income; and
(d) specify which (if any) of the activities have been the subject of advance registration in respect of that year; and
(e) include such other information as is specified in the regulations.
Note 1: Requirements in the application form or the regulations for the provision of information in respect of an application may be different for different situations.
Note 2: A company on behalf of which an activity was undertaken might be the eligible company applying for registration or a foreign company with which the applicant is grouped under section 73L of the Income Tax Assessment Act 1936 .
(2) The application must:
(a) be in a form approved by the Board; and
(b) be accompanied by the appropriate fee (if any) prescribed under section 48A.
(3) The company may amend its application at any time before the period under paragraph 39J(1A)(b) or (c) (as the case may be) for making the application ends.
(4) In this section:
"application form" means the appropriate form approved by the Board under subsection (2).