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 B - Registering R & D entities for R & D activities  

SECTION 27C   NOTICE OF DECISION ABOUT REGISTRATION  

27C(1)  
The Board must notify an applicant in writing of the Board's decision under subsection 27A(1) about the application.

27C(2)  
The notice must include a certificate for each finding (if any) made under subsection 27B(1) for the application. The certificate must set out:


(a) a description of the finding; and


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


(c) the activity affected by the finding; and


(d) 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 ).

27C(3)  
The Board must give the Commissioner a copy of the notice if the notice includes one or more certificates.

27C(4)  
A failure to comply with this section does not affect the validity of the decision or finding.


 

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