Regulation 6

information sufficient to establish that any given income of the company is qualifying intellectual property income;

all expenditure that is incurred in producing the qualifying intellectual property income of the company;

details of each elected qualifying IPR that is used to derive the qualifying intellectual property income and, if the elected qualifying IPR is a family of qualifying IPRs, the basis for determining this;

all expenditure included in the formula mentioned in paragraph 1 of Part 1 of the Schedule to determine the percentage of the qualifying intellectual property income derived from each elected qualifying IPR, including the following:

details of the connected R and D and the basis for determining that the research and development is such connected R and D;

details of how each specified right is obtained and the basis for determining that any expenditure incurred is for the purpose of obtaining the specified right; (e)where expenditure is incurred under a cost‑sharing agreement or other agreement mentioned in the Schedule for connected R and D or to obtain a specified right, whether the agreement is entered into at arm’s length and the basis for determining this;

where the subject basis period is —

a transitional basis period under Division 1 of Part 2 of the Schedule; or (ii)a basis period or part of a basis period that is within the interim period under Division 2 of Part 2 of the Schedule, that fact.