Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994
This variation applies to a person who is filing a research and development supplementary return for the 2020-2021 tax year or who is seeking the Commissioner’s approval of their research and development activities by filing a general approval application for the 2021-2022 income year under s 68CB of the Tax Administration Act 1994 or who is seeking the Commissioner’s approval of their research and development activities by filing a criteria and methodologies application for the 2021-2022 or 2022-2023 income years under s 68CC of the Tax Administration Act 1994.
The variation recognises that the impact of COVID-19 means the planning or conduct of research and development or the ability to obtain information, seek advice and formulate an application or complete a return may have been delayed.
Tax Administration Act 1994: ss 6H and 6I, ss 33E, 68CB(2) and 68CB(3)