Where R&D is conducted for a foreign body corporate's own purposes by its Australian permanent establishment, the activity is conducted solely within Australia, any supporting activity's core activities are Australian and registered (or registrable), and there is written evidence that it is conducted for the body corporate and not for the permanent establishment. Where R&D is conducted for foreign residents, each is connected with or affiliated to the R&D entity, the activity is conducted solely within Australia under a written agreement binding only the R&D entity and those foreign residents (directly, or indirectly through subcontracts binding the entity), supporting activities' core activities are Australian and registered, and the work is not done as a subcontractor to, or by further subcontracting under, an agreement with an affiliated or connected Australian R&D entity.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.