Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 3 Research and development
Income Tax Assessment Act 1936
3 After section 73I
Insert:
73IA Objections
(1) The Commissioner may give an eligible company a written notice specifying the amount of a tax offset allowable to the company under section 73I. The notice must specify that it was issued under this subsection and may contain such other information as the Commissioner thinks fit.
(2) If an eligible company is dissatisfied with the notice, the company may object in the manner set out in Part IVC of the Taxation Administration Act 1953.
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