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 D - Examining registrations  

SECTION 27H   BOARD MAY REQUEST INFORMATION DURING AN EXAMINATION  

27H(1)  
When examining an R & D entity's registration, the Board may request the entity in writing to give specified information, or specified kinds of information, to the Board about the entity's registration.

27H(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 finding under paragraph 27J(1)(b) or (d).

27H(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.

27H(4)  
Subsections (2) and (3) do not limit subsection (1).


 

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