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Taxation Laws Amendment Bill (No. 4) 1995

FURTHER Supplementary Explanatory Memorandum

Amendment to be moved on behalf of the Government (Circulated by authority of the Treasurer,the Hon Ralph Willis, MP)

General outline and financial impact

Research and Development

Allows companies until 30 June 1996 to finalise contractual arrangements and apply for joint registration with the Industry Research and Development Board where the finance scheme for their proposal was approved by the Board before 7.30 pm Australian eastern standard time on 9 May 1995.

Date of effect: 7.30 pm AEST on 9 May 1995.

Amendment announced: Not previously announced.

Financial impact: None

Compliance cost impact: None

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