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 Administration 1994: s 68CC(3)