Industry Research and Development Act 1986

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

Division 3 - Other findings  

Subdivision E - Matters relevant to findings under this Division  

SECTION 28F   NOTICE OF DECISION ABOUT FINDINGS  

28F(1)  
The Board must notify an applicant in writing of each of the Board's decisions under subsection 28A(1) or 28C(1) about the application.

28F(2)  
The Board must notify an R & D entity in writing of each of the Board's decisions under subsection 28E(1) that relates to the R & D entity.

28F(3)  
A notice under subsection (1) or (2) must include a certificate for each finding (if any) to which the decision relates. The certificate must set out:


(a) a description of the finding; and


(b) the Board's reasons for the finding; and


(c) a description of the activity affected by the finding; and


(d) for a finding under subsection 28E(1) - a description of the technology affected by the finding; and


(e) the matters (if any) specified in regulations made for the purposes of this paragraph.

The notice and certificate may set out other matters.

Note:

The notice could also mention the applicant's right to have the finding reviewed under Division 5 (see section 30B ).

28F(4)  
The Board must give the Commissioner a copy of the notice if the notice includes one or more certificates.

28F(5)  
A failure to comply with this section does not affect the validity of a decision or finding.




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