INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 10D - Deductions for capital expenditure on certain buildings and structural improvements  

SECTION 124ZL  

124ZL   DETERMINATION BINDING ON COMMISSIONER  
If the Industry Research and Development Board established by the Industry Research and Development Act 1986 gives to the Commissioner a certificate stating whether particular activities carried on by or on behalf of a specified person were research and development activities, that certificate is binding on the Commissioner for the purpose of making an assessment of the person's taxable income of any year of income in which those activities were carried on.


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