Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)

Schedule 6   Improving the administration of the R&D Tax Incentive

Part 1   Reporting of information about research and development tax offset

Taxation Administration Act 1953

3   Application

Section 3H of the Taxation Administration Act 1953 applies to income years that start on or after 1 July 2021.