(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 .
(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.