Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 11   Research and development

Part 2   Amendment of the Industry Research and Development Act 1986

76   At the end of section 39N

Add:

(4) To avoid doubt, a notice under subsection (1) has effect whether the particular information that is the subject of the notice and the Board's request is identified in the notice or request wholly or partly:

(a) by reference to the functions to be performed or the powers to be exercised; or

(b) by another means.