Industry Research and Development Act 1986


Division 2 - Registering for the R & D tax offset  

Subdivision D - Examining registrations  


The Board may, by notice in writing given to an R & D entity, vary the entity's registration under section 27A for an income year if:

(a) the entity applies for the variation; and

(b) the variation is consistent with the Board's findings (if any) in force under this Part in relation to the R & D entity; and

(c) making the variation is justified in accordance with the decision-making principles.

Note 1:

A decision not to vary is reviewable (see Division 5 ).

Note 2:

Section 32A deals with the decision-making principles.

An application for a variation 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 section.


Section 32 deals with approved forms.

Section 27E applies to an application under this section in a way corresponding to the way that section applies to an application under section 27D .


This means the Board may request further information about the application for variation.

For the purposes of this Act and the Income Tax Assessment Act 1997 , the effect of a variation is that the entity's registration under section 27A for the income year is taken always to have existed as varied.


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