Tax Laws Amendment (Research and Development) Act 2011 (93 of 2011)

Schedule 2 Innovation Australia's role

Repeal the section, substitute:

48A Fees for making applications under Part III

(1) The regulations may specify:

(a) fees for making applications to the Board under Part III; and

(b) a method for indexing the fees.

(2) The fees must not be such as to amount to taxation.