COV 21/01
Issued
21 Apr 2021
Start
21 Apr 2021
End
30 Sep 2021

Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994

This COVID-19 variation extends, in relation to research and development activities, the time for filing supplementary returns for the 2020 tax year and for applying for “criteria and methodology” approvals for the 2021 income year for those customers materially delayed or disrupted by the COVID-19 outbreak and its effects.

Tax Information Bulletin Vol 33 No 5 - June 2021

Tax Administration Act 1994: ss 6H and 6I