INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986

PART III - FUNCTIONS RELATING TO THE R & D TAX OFFSET  

Division 7 - Other matters  

SECTION 32   APPROVED FORMS  

32(1)  
This section applies if a provision of this Part requires a thing to be in the approved form.

32(2)  
To be in the approved form for the provision, the thing must:


(a) be in writing in a form approved by the Board; and


(b) include the information required by the form; and


(c) includes any other material (including documents) required by the form.

32(3)  
The Board may approve, in writing, a form for the purposes of paragraph (2)(a). When doing so, the Board must ensure the form requires the production of information, or other material (including documents), specified in regulations made for the purposes of this subsection.

Note:

For specification by class, see subsection 13(3) of the Legislation Act 2003 .




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