New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 23   Consolidation: research and development

Taxation Administration Act 1953

14   Paragraph 286-80(2)(b) in Schedule 1

After "you give the details", insert "(up to a maximum of 5 penalty units)".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).