Industry Research and Development Act 1986

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

Division 5 - Review  

SECTION 30C   APPLICATIONS FOR INTERNAL REVIEW OF REVIEWABLE DECISIONS  

Applications by affected entities

30C(1)  
An application for review of a reviewable decision may be made by or on behalf of any entity whose interests are affected by the reviewable decision.

30C(2)  
An application under subsection (1) must be in the approved form.

Note:

Section 32 deals with approved forms.

30C(3)  
An application under subsection (1) for review of a reviewable decision must be made within:


(a) 28 days after the entity to which the decision relates is notified of the decision under this Part; or


(b) such further period as the Board allows in accordance with the decision-making principles.

Note 1:

A refusal to allow a further period is reviewable (see section 30A ).

Note 2:

Section 32A deals with the decision-making principles.

Applications by Commissioner

30C(4)  
The Commissioner may, at any time, apply to the Board for review of a reviewable decision.




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