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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 - December 2021

Tax Administration 1994: s 68CC(3)