Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-C - Registering activities and facilities for the CMPTI tax offset  

SECTION 419-80   Industry Secretary may request further information  

419-80(1)    
The * Industry Secretary may request an applicant under:

(a)    subsection 419-35(2) (about registrations); or

(b)    subsection 419-55(2) (about transfers); or

(c)    subsection 419-60(1) (about variations); or

(d)    subsection 419-70(3) (about late material);

to give specified information, or specified kinds of information, to the Industry Secretary about the application.

419-80(2)    
The * Industry Secretary may request a company that has a * registered CMPTI processing activity to give specified information, or specified kinds of information, to the Industry Secretary about the registration within:

(a)    the 30-day period starting when the request is given; or

(b)    such longer period as the Industry Secretary allows.

The request must mention that the registration will be suspended and then revoked if the request is not complied with.

419-80(3)    
The * Industry Secretary need not consider an application while waiting for information requested under subsection (1) about the application.

419-80(4)    
A request under subsection (1) or (2) may be for the information or kinds of information to be given in a form approved under subsection 419-150(1) .