Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 6 Improving the administration of the R&D Tax Incentive
Part 2 Determinations about performance of Board's functions
Industry Research and Development Act 1986
4 At the end of section 26A
Add:
• The Board may make general determinations about how it will exercise its powers, and perform its functions and duties, under this Part. The Board must act in accordance with such a determination.
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