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

Schedule 2 Innovation Australia's role

An application for one or more findings under subsection 27J(1) must be:

(a) in the approved form; and

(b) accompanied by the fee (if any) specified in regulations made under section 48A for the purposes of this section.

Note 1: An application can seek findings for several activities.

Note 2: Section 32 deals with approved forms.