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COV 20/10
01 Sep 2020
01 Sep 2020
30 Sep 2021

Variation to section 68CB(2) of the Tax Administration Act 1994

This COVID-19 variation extends the time for filing a general approval application for research and development activities by 3 months for those customers materially delayed or disrupted by the COVID-19 outbreak and its effects.

Tax Information Bulletin Vol 32 No 9 - October 2020

COV 21/04 extends this variation, by ensuring that persons with a balance date of 30 May 2021 or later can also gain the full advantage of the three months by which the relevant date has been extended.

Tax Administration Act 1994: ss 6H and 6I, s 68CB