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

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