Industry Research and Development Act 1986

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

Division 2 - Registering for the R & D tax offset  

Subdivision C - Applying to register R & D activities  

SECTION 27D   27D   APPLYING TO REGISTER R & D ACTIVITIES  


An application to register activities under section 27A for an income year must be:


(a) in the approved form; and


(b) accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section; and


(c) made within:


(i) 10 months after the end of the income year; or

(ii) a further period allowed by the Board in accordance with the decision-making principles.
Note 1:

A refusal to allow a further period is reviewable (see Division 5 ).

Note 2:

Section 32 deals with approved forms.

Note 3:

Section 32A deals with the decision-making principles.




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