Skip to main content
COV 22/18
23 Jun 2022
01 Apr 2022
31 Aug 2022

Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R & D loss tax credits

This variation provides extra time to file the statements required by section 70C of the Tax Administration Act 1994, in relation to R&D loss tax credits, when the statements were unable to be filed on-time due to COVID-19 response measures or as a consequence of COVID-19.

Tax Information Bulletin Vol 34 No 7, August 2022

Tax Administration Act 1994: ss 6H and 6I
Tax Administration Act 1994: s 70C