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 28G   APPLYING FOR FINDINGS  

Applications for findings

28G(1)  
An application for one or more findings under this Division 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 subsection.

Note 1:

An application can seek findings for several activities.

Note 2:

Section 32 deals with approved forms.

Joint applications for identical advance findings

28G(2)  
An application for identical findings under subsection 28A(1) on behalf of several R & D entities 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 subsection.

Note:

The application is taken to be a separate application under subsection (1) of this section for the finding by each of those R & D entities (see subsection 28B(2) ).




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