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 27E   BOARD MAY REQUEST FURTHER INFORMATION  

27E(1)  
The Board may request the applicant in writing to give specified information, or specified kinds of information, to the Board about the application.

27E(2)  
The request may be for the information or kinds of information to be given within:


(a) 30 days after the request was made; or


(b) 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 32A deals with the decision-making principles.

Note 3:

A failure by the entity to give the information may result in a finding under paragraph 27B(1)(b) or (d).

27E(3)  
The request may be for the information or kinds of information to be given in the approved form.

Note:

Section 32 deals with approved forms.

27E(4)  
Subsections (2) and (3) do not limit subsection (1).




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