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COV 21/05
09 Nov 2021
09 Nov 2021
30 Jun 2022

Variation to section 68CC(3) of the Tax Administration Act 1994

This variation applies to a person who is seeking the Commissioner’s approval of their research and development activities by filing a criteria and methodologies application for the 2020-2021 or the 2021-2022 income years under s 68CC of the Tax Administration Act 1994.

The variation recognises that the impact of COVID-19 may have delayed or disrupted the planning or conduct of research and development or the ability to obtain information, seek advice and formulate an application.

Tax Information Bulletin Vol 33 No 11 - December 2021

Tax Administration 1994: s 68CC(3)