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COV 22/19
06 Jul 2022
06 Jul 2022
30 Sep 2022

Variation to section 68CB(2) of the Tax Administration Act 1994

This variation provides extra time to file for a person with a June balance date who is seeking the Commissioner’s approval of their research and development activities by filing a general approval application for the 2021-2022 income year under s 68CB of the Tax Administration Act 1994.

The variation recognises that the impact of COVID-19 means the planning or conduct of research and development or the ability to obtain information, seek advice and formulate an application or complete a return, for some customers has been materially delayed.

Tax Information Bulletin - Vol 34 No 7, August 2022

Tax Administration Act 1994: ss 6H and 6I, s 68CB(2)