INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 355 - Research and Development  

Subdivision 355-D - Registration for activities before 2011-12 income year  

SECTION 355-200   355-200   Registration for activities before 2011-12 income year  


A reference in each of the following provisions of the Income Tax Assessment Act 1997 to a registration under section 27A of the Industry Research and Development Act 1986 includes a reference to a registration under former section 39J of that Act:


(a) paragraph 43-35(a) ;


(b) subparagraph 355-205(1)(a)(i) ;


(c) subparagraph 355-215(b)(ii) ;


(d) subparagraph 355-220(1)(b)(ii) ;


(e) subparagraph 355-480(1)(a)(i) ;


(f) paragraph 355-580(1)(b) .




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