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 28H   BOARD MAY REQUEST FURTHER INFORMATION  

28H(1)  
The Board may request in writing:


(a) for an application taken to be made by an R & D entity because of section 28B - the entity that acted on behalf of the R & D entity in relation to the application; or


(b) otherwise - the applicant;

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

28H(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 refusal to make the finding.

28H(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.

28H(4)  
Subsections (2) and (3) do not limit subsection (1).




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