Commonwealth Consolidated Acts

INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986 - SECT 27D

    An application to register activities under section   27A for an income year 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; and

  (c)   made within:

  (i)   10 months after the end of the income year; or

  (ii)   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   32 deals with approved forms.

Note 3:   Section   32A deals with the decision - making principles.